## [1.818.0] - 2026-08-23

### Added

- Detailed and major industry recode and worked-last-year person input variables from the CPS ASEC work-experience block (WEIND, WEMIND, WORKYN).


## [1.817.0] - 2026-08-19

### Added

- Added Medicaid community engagement short-term hardship exceptions for hospitalization or intensive services and long-distance medical travel.

### Fixed

- Fixed the Virginia age deduction so the fixed $12,000 deduction for a filer born on or before January 1, 1939 is no longer reduced by the income-based phase-out that applies only to a spouse born after that date.


## [1.816.1] - 2026-08-19

### Changed

- Documented that the SNAP work-registration sanction flag carries no duration logic and that sanctioned members' income is counted in full under 7 CFR 273.11(c)(1).

### Fixed

- Fix the New York real property tax credit (IT-214): apply the $450/month renter cap to the rent itself rather than 25% of rent, and use IT-214 household gross income (which adds nontaxable Social Security and other income to federal AGI) as the income measure through 2024 while keying on federal AGI from 2025 under Part RR of Chapter 59 of the Laws of 2025.
  Fix the New York real property tax credit excess-rate scale (`excess_real_property_tax`) to a single-amount lookup; it was loaded as a marginal-amount scale and summed the bracket rates, overstating the income threshold.
  Floor the New York real property tax credit income measure at zero, as Form IT-214 requires (negative federal AGI previously zeroed the credit).


## [1.816.0] - 2026-08-19

### Added

- Passive partnership and S-corporation income input, included in the net investment income tax base.


## [1.815.1] - 2026-08-18

### Fixed

- Fix the Arkansas additional tax credit for qualified individuals, which was granted to unmarried head-of-household filers by routing them through the married-filing-separately path; only married couples can file separately on the Arkansas return.


## [1.815.0] - 2026-08-18

### Added

- Add the New York Child Care Assistance Program under its own state namespace, encoding current law: the October 2024 market rates by county group, provider type, age group, and duration of care, with excess periods for a sixth or seventh day and for days of care at or above the daily maximum hours, the 85% state median income limit, the 1% family share with the statutory minimum and categorical exceptions, the foster-care and child-protective-services categorical eligibility routes, the age extensions for a child with special needs, a per-child payment cap, and a New York countable-income measure that excludes capital gains and a dependent child's earnings.


## [1.814.0] - 2026-08-18

### Added

- Add New York Unemployment Insurance benefit (ny_ui), scoped to household calculations (claim-week inputs default to 0, so it is inert in microsimulation).


## [1.813.1] - 2026-08-18

### Fixed

- Fix West Virginia adjusted gross and taxable income to apply the low-income earned-income exclusion exactly once.
- Pin Michigan's 2026 individual income tax rate to the official 4.25 percent annual determination.


## [1.813.0] - 2026-08-18

### Added

- - Adds Illinois Child Care Assistance Program copay and provider payment rate calculations.
  - Removes the child immigration status test from Illinois CCAP child eligibility, since IDHS CCAP Policy 01.01.03 does not deny eligibility based on citizenship status.


## [1.812.0] - 2026-08-18

### Added

- Head Start income eligibility: add SPM-unit inputs for the 45 CFR 1302.12(d) discretionary 130% FPG limit and the 2024 final rule's excessive housing cost adjustment, compute Head Start gross income and housing costs from 45 CFR 1305.2 source lists, and compare at the SPM unit.


## [1.811.2] - 2026-08-18

### Fixed

- Align the Medicaid optional senior-or-disabled pathway with Missouri MHABD budgeting:
  - round the Missouri income standard up to the next whole monthly dollar, matching the Appendix J published amounts
  - apply the earned income exemption before the standard exemption and round countable income down to the whole dollar
  - count an ineligible spouse's gross income without the SSI FBR-differential deeming threshold


## [1.811.1] - 2026-08-18

### Fixed

- Apply the NC SCCA age-based income limit per child so a school-age child over 133% FPL is excluded from the estimated savings even when a preschool sibling qualifies under 200% FPL.


## [1.811.0] - 2026-08-18

### Added

- Add Illinois county eligibility filtering for the Commodity Supplemental Food Program.


## [1.810.0] - 2026-08-18

### Added

- Add Oklahoma Unemployment Insurance.
  The Oklahoma taxable wage base is now dated 2022-2026, which corrects ok_employer_state_unemployment_tax in four of five years.


## [1.809.1] - 2026-08-18

### Fixed

- Use the shared childcare_attending_days_per_month input in DC CCSP instead of a DC-only duplicate, and derive dc_ccsp_child_category from age.


## [1.809.0] - 2026-08-18

### Added

- Implement Alabama Unemployment Insurance (al_ui).


## [1.808.1] - 2026-08-17

### Fixed

- Missouri MAGI Medicaid and CHIP eligibility follows Appendix A's rounded monthly-dollar income maximums, so income at the published dollar limit is eligible.


## [1.808.0] - 2026-08-14

### Added

- CSFP fixes from partner-reported issues:
  - 2026 benefit amount of $651 per the FY2026 caseload memo ($460M / 707,000 slots).
  - Count child support received in school meal countable income (feeds CSFP and school meals).
  - Remove Missouri CSFP county filtering — the program covers all Missouri counties.


## [1.807.0] - 2026-08-14

### Added

- Added Utah Unemployment Insurance (UI), including weekly benefit amount, duration, and maximum benefit calculation using the High Quarter Wage formula.


## [1.806.0] - 2026-08-14

### Added

- Fixed entity broadcast error in the Texas CCS work requirement eligibility formula that crashed vectorized simulations with multiple SPM units.
  Added Texas CCS to the federal child care subsidies aggregate.


## [1.805.0] - 2026-08-14

### Added

- Wisconsin Shares child care subsidy program, including activity, asset, and income eligibility, countable income, county-level maximum rates by provider type and age group, and hourly family copayments.


## [1.804.1] - 2026-08-14

### Changed

- Made the person-level home_mortgage_interest input canonical for the federal mortgage interest deduction; the structured first and second home mortgage interest inputs are deprecated and now used only when no person-level interest is reported.


## [1.804.0] - 2026-08-13

### Added

- Wyoming Child Care Subsidy Program (CCAP).


## [1.803.0] - 2026-08-13

### Added

- Add Vermont Premium Assistance (VPA).


## [1.802.0] - 2026-08-13

### Added

- Implement complete current-law Nebraska Child Care Subsidy eligibility, family fees, and provider reimbursement.

### Changed

- Redefine ne_child_care_subsidy as a monthly variable; ne_child_care_subsidies provides the annual total.


## [1.801.0] - 2026-08-13

### Added

- Add New Jersey Health Plan Savings (NJHPS) state premium assistance.


## [1.800.0] - 2026-08-13

### Added

- Add Utah Child Care Assistance Program (CCAP).


## [1.799.0] - 2026-08-13

### Added

- Add Massachusetts ConnectorCare state premium assistance.


## [1.798.0] - 2026-08-13

### Added

- Add Tennessee Child Care Payment Assistance (CCAP / Smart Steps) program administered by TN DHS.


## [1.797.0] - 2026-08-13

### Added

- Add Washington Cascade Care Savings (state premium assistance program).


## [1.796.0] - 2026-08-13

### Added

- Add Oregon Employment Related Day Care eligibility, copays, and 2026 provider reimbursement rates.


## [1.795.0] - 2026-08-12

### Added

- Add Covered Connecticut Program premium assistance.


## [1.794.4] - 2026-08-12

### Fixed

- Set explicit work hours in the TANF non-cash BBCE gross-income tests that relied on the former 40-hour default of weekly_hours_worked_before_lsr, so they remain green after that default became 0.


## [1.794.3] - 2026-08-12

### Fixed

- Default weekly_hours_worked_before_lsr to 0 rather than 40 so that missing hours data fails the SNAP work-requirement hours tests loudly instead of silently satisfying them.


## [1.794.2] - 2026-08-11

### Fixed

- Apply Missouri TANF earned income disregards to each earner separately, allow a caretaker-only grant when the only child in the home receives SSI, and exclude SSI recipients' person-level assets from the resource test.


## [1.794.1] - 2026-08-11

### Fixed

- Update SNAP broad-based categorical eligibility income limits on each state's own poverty-guideline schedule, rather than the federal October cycle, and raise Arizona's standard to 200% of the poverty guideline from March 2026.


## [1.794.0] - 2026-08-11

### Added

- Add New Mexico Premium Assistance (Marketplace Affordability Program NMPA and MIH).


## [1.793.0] - 2026-08-11

### Added

- Add Colorado Premium Assistance (Connect for Health Colorado premium wrap).


## [1.792.1] - 2026-08-11

### Fixed

- Removed the incorrect low-income AGI cap on the Vermont child and dependent care credit for tax year 2022, which 2022 Act 138 repealed retroactively to January 1, 2022.


## [1.792.0] - 2026-08-11

### Added

- Add California Premium Subsidy (Covered California Individual Market Assistance).


## [1.791.0] - 2026-08-10

### Added

- Add Maryland Premium Assistance (State-Based Health Insurance Subsidies Program).


## [1.790.3] - 2026-08-10

### Fixed

- Count reported SSI and TANF receipt toward categorical eligibility in the school meals, Lifeline, Pell Grant simplified formula, TX DART, IL IHWAP, DC POWER, CA CARE, CVRP increased rebate, and CalWORKs exempt MAP program lists.


## [1.790.2] - 2026-08-09

### Fixed

- Convert Georgia, Missouri, and New York CHIP premiums to monthly variables so mid-year schedule changes take effect, align Missouri's tier boundaries with the operative July-to-June Appendix E chart, re-date New York's premium restructuring to October 2022 per SPA NY-22-0033 and remove erroneous 2026 threshold entries, and exempt children under six and in foster care from Georgia's premium.


## [1.790.1] - 2026-08-08

### Fixed

- Stop counting in-kind SNAP and WIC as income for the Massachusetts Senior Circuit Breaker credit, following the in-kind public assistance exclusion in M.G.L. c.62 s.6(k)(1); the conflicting DOR guidance is documented in the parameter file.


## [1.790.0] - 2026-08-07

### Added

- Added Montana's unemployment compensation subtraction for tax years before 2024, when SB 399 repealed the exemption; previously unemployment income was incorrectly taxed by Montana and inflated Montana-taxable Social Security.


## [1.789.2] - 2026-08-07

### Fixed

- Count reported SNAP and WIC receipt toward categorical eligibility in the school meals, Lifeline, ACP, MA MBTA reduced fare, CA CARE, TX DART, and Pell Grant simplified formula program lists.


## [1.789.1] - 2026-08-07

### Fixed

- Model Alaska's SNAP ABAWD good-faith-effort exemption (7 U.S.C. 2015(o)(7)) as a separate window overlay: Alaska adopts HR1 statewide from 2025-11-01 (keeping the new Alaska Native/Indian exception in effect), and during 2025-11-01 through 2026-10-31 temporarily retains only the approved pre-HR1 exceptions (ages 56-64, households with children aged 14-17, veterans, people experiencing homelessness, and former foster youth aged 18-24) on top of the post-HR1 exception set, rather than deferring the statewide HR1 toggle.


## [1.789.0] - 2026-08-07

### Added

- Add FNS FY2025 Q1 partial-state ABAWD waiver county coverage with litigation-aware termination dates.


## [1.788.0] - 2026-08-07

### Added

- Add primary residence value and derive assessed property value from state assessment rates.


## [1.787.0] - 2026-08-06

### Added

- NC SCCA (from 2024) and DC CCSP (from 2025) in the child care subsidies and household state benefits aggregates (via new `nc_child_care_subsidies` and `dc_child_care_subsidies` wrappers), and the NY additional CTC (2021 and 2023) and RI CTC (2027 onwards) in the state CTC aggregate.

### Fixed

- NY supplemental EITC in the state EITC aggregate (from 2019) and the Ohio CDCC in the state CDCC aggregate (from 2021), with structural tests guarding aggregate lists against undefined members, missing state gates, and silent year-block drops.


## [1.786.5] - 2026-08-05

### Fixed

- Restrict the Missouri TANF assistance unit to dependent children and their caretaker parents per DSS Manual 0210.005.10 and 13 CSR 40-2.325, excluding household members age 19 and over who are not dependent children from the unit's needs and counting only unit members' income, require an actual dependent child for eligibility per RSMo 208.040 (pregnancy alone no longer qualifies), exempt student children's and student teen parents' earnings per DSS Manual 0210.015.35.10 and 0210.015.35.15, exclude SSI recipients' needs and income from the unit per 13 CSR 40-2.310(1)(F), apply the earned income disregards in the sequence the DSS manual specifies (work exemption, then $30, then one-third of the remainder for new applicants; two-thirds of gross first, then the work exemption for active participants) with exact fractions, and count income in the Standard of Need test per 13 CSR 40-2.310(11) — without the work expense, $30-based, or dependent care disregards, while applying the two-thirds disregard for active participants.


## [1.786.4] - 2026-08-04

### Changed

- Revert the Missouri TANF assistance unit, dependent-child eligibility, student-earnings, and SSI-exclusion changes that reached main without review; they return for review in PR #9229.


## [1.786.3] - 2026-08-04

### Fixed

- Restrict the Missouri TANF assistance unit to dependent children and their caretaker parents per DSS Manual 0210.005.10 and 13 CSR 40-2.325, excluding household members age 19 and over who are not dependent children from the unit's needs and counting only unit members' income, require an actual dependent child for eligibility per RSMo 208.040 (pregnancy alone no longer qualifies), exempt student children's and student teen parents' earnings per DSS Manual 0210.015.35.10 and 0210.015.35.15, and exclude SSI recipients' needs and income from the unit per 13 CSR 40-2.310(1)(F).


## [1.786.2] - 2026-08-04

### Fixed

- Refactor the Missouri Property Tax Credit to the statutory table method with the 2026 H.B. 594 parameters, upper income limits, and corrected eligibility pathways.


## [1.786.1] - 2026-08-04

### Changed

- Match SNAP ABAWD area waivers on County enum names (county_str) instead of county FIPS codes, so households identified by either the county enum name or a county FIPS code receive county-level waivers.

### Fixed

- Add the federal Medicare and mandatory-coverage SSI exclusions and Missouri's SSI-receipt exclusion to the Medicaid adult expansion group, a caretaker-relative and dependent-child check to the Medicaid parent category, Missouri's MHABD 100% FPL income standard for blind applicants, and the 5% FPL disregard that applied to Missouri's MHF parent income limit before the July 2021 adult expansion, and treat every state's optional senior-or-disabled income limit as an inclusive maximum.


## [1.786.0] - 2026-08-04

### Added

- San Bernardino County General Relief program.


## [1.785.0] - 2026-08-04

### Added

- Add California county-level SNAP ABAWD time limit waivers (CDSS ACL 25-79 and ACL 26-15) and litigation-reinstated statewide waivers for CA, DC, IL, and NV following Rhode Island State Council of Churches v. Rollins.


## [1.784.11] - 2026-08-03

### Fixed

- Apply the Iowa pension exclusion's married cap as a combined $12,000 limit prorated across eligible spouses, per the 2021 IA Expanded Instructions, instead of up to $12,000 per spouse.
- Compare the Kansas zero-tax threshold against taxable income per K.S.A. 79-32,110 and the K-40 tax tables (2016-2023), keeping the 2024+ minimum-filing-requirement values on an AGI basis in a separate parameter; this lets the refundable Kansas EITC pay out for filers in the zero-tax band.


## [1.784.10] - 2026-08-03

### Changed

- Add regression and boundary tests for the state CTC federal-conformance audit (NC ITIN-filer child deduction, CO rate-branch flip date) and cite the Utah CTC statute.


## [1.784.9] - 2026-08-03

### Fixed

- Fix the Missouri MHF parent and caretaker Medicaid income limit.
- Updated Iowa infant and Nevada pregnancy Medicaid income limits.


## [1.784.8] - 2026-08-02

### Fixed

- Fix Saver's Credit exact AGI boundary rates.


## [1.784.7] - 2026-08-02

### Changed

- Clarify in CHIP income limit parameter descriptions that -inf denotes states without a separate CHIP program for that category.

### Fixed

- Fix the MO WFTC liability cap to net out the property tax credit, following Form MO-WFTC lines 7 through 10.


## [1.784.6] - 2026-08-02

### Fixed

- Missouri Working Families Tax Credit: require a federal EITC, exclude married filing separately filers and (from 2024) filers claimed as a dependent, and apply Missouri's investment income limit ($4,050 in 2023, $4,300 in 2024, $4,400 in 2025).


## [1.784.5] - 2026-08-02

### Changed

- Update Missouri CHIP premium schedules for the July 2026 Appendix E table and extend the family-size brackets to 12.

### Fixed

- Select Missouri CHIP premium tiers using the Appendix E chart's rounded monthly-dollar boundaries instead of exact FPL ratios.


## [1.784.4] - 2026-07-31

### Fixed

- Correct Rhode Island's 2026 personal income tax brackets, exemption, and deduction phase-out parameters using Division of Taxation Advisory ADV 2025-22.


## [1.784.3] - 2026-07-28

### Fixed

- Correct Missouri's Medicaid income limit for children ages 1-18 from 155% to 153% of the federal poverty level (the 148% base standard plus the 5% MAGI disregard), fixing eligibility in the 153-155% band and Medicaid-vs-CHIP routing.


## [1.784.2] - 2026-07-28

### Fixed

- Round SNAP monthly gross and net income eligibility standards up to the next whole dollar (7 CFR 273.9(a)(3)) and the minimum allotment to the nearest whole dollar (7 CFR 273.10(e)(2)(ii)(C)), matching USDA published values.


## [1.784.1] - 2026-07-27

### Fixed

- Encode the Medicaid community engagement SNAP exclusion as the status test in 42 CFR 435.554(c)(7) - SNAP receipt plus being subject to a SNAP work requirement - removing the actual-work-compliance condition, per interim final rule CMS-2454-IFC.
- SNAP eligibility now requires a single member to satisfy the student, immigration, and work-requirement filters simultaneously, instead of testing the work requirement in a separate unit-level reduction (issue #9145).
- Assume baseline compliance with SNAP work registration for non-exempt registrants per 7 CFR 273.7, adding an `is_snap_work_registration_noncompliant` input as a sanction-modeling hook, so that work-requirement disqualification applies to individuals (ABAWD time limits, explicit sanctions) rather than zeroing entire households.


## [1.784.0] - 2026-07-27

### Removed

- Remove support for Python 3.9 and 3.10 and the pandas 2 compatibility path; supported versions are now Python 3.11 through 3.14 with pandas 3 or later.


## [1.783.0] - 2026-07-26

### Added

- Add Oklahoma Child Care Subsidy Program (CCS).


## [1.782.4] - 2026-07-24

### Fixed

- Restored 52 changelog entries from 51 orphaned changelog.d fragments (type subdirectories and missing type suffixes, all merged 2026-05-19 to 2026-05-27) into the CHANGELOG.md sections of the releases that first shipped them, removed the orphaned fragments, and fixed 32 pre-existing double-bullet formatting artifacts.


## [1.782.3] - 2026-07-24

### Fixed

- Corrected stale documentation: supported Python floor (3.9, not 3.11), sharded YAML test targets, install-command description, fork-PR CI guidance, ruff badge, codecov badge branch, programs.yaml year-field names, and the partner-test question protocol; removed dead .github templates and committed lane-handoff files.


## [1.782.2] - 2026-07-24

### Fixed

- Fixed crashes in the Maryland local tax variables md_applicable_local_tax_rate and md_flat_rate_county_tax for Maryland households whose county is unknown, by falling back to the same default county used elsewhere.


## [1.782.1] - 2026-07-23

### Changed

- Restructure the Colorado Income-Qualified Senior Housing Credit to gate on an in_effect parameter instead of zeroing off-year values, and remove its erroneous 2025 refundable-credits listing.

### Fixed

- Branched the Idaho aged or disabled credit versus deduction choice to select whichever yields lower Idaho income tax, instead of always taking the credit.
- Fixed a crash in md_withheld_income_tax for Maryland households whose county is unknown by falling back to a default Maryland county.
- Fixed the federal mortgage interest deduction to use person-level home_mortgage_interest when the structured tax-unit inputs are absent, and to treat mortgage interest with no specified balance as fully deductible instead of non-deductible.
- Fixed the Vermont retirement income exemption so the 2025 income-based U.S. military retirement exclusion is not phased a second time through the CSRS band, and is no longer denied to military retirees with AGI above the CSRS threshold.
- Corrected the 2025 Arkansas low-income tax table thresholds to use inclusive upper bounds, so each published income range and the cutoff to the regular table apply at the correct income.


## [1.782.0] - 2026-07-23

### Added

- Included pre-2019-divorce alimony in federal gross income (and AGI), matching the payer-side deduction, via a new taxable_alimony_income variable.


## [1.781.2] - 2026-07-23

### Fixed

- Gate the Arizona Families Tax Rebate on tax liability net of nonrefundable and refundable credits per SB 1734's definition, instead of tax before credits, with the $1 minimum-liability threshold now set as a parameter rather than a hard-coded literal.


## [1.781.1] - 2026-07-23

### Fixed

- Fixed SNAP eligibility so the student and immigration-status filters must be satisfied by the same household member rather than by different members.


## [1.781.0] - 2026-07-23

### Added

- South Dakota Child Care Assistance (CCA) program.


## [1.780.1] - 2026-07-23

### Fixed

- Key the pre-2023 Iowa child and dependent care credit percentage on net income (IA 1040 line 26) rather than taxable income, and restore the pre-2021 45,000 dollar credit cutoff.


## [1.780.0] - 2026-07-23

### Added

- Added Ohio Child Care Assistance Program (Publicly Funded Child Care).


## [1.779.10] - 2026-07-23

### Fixed

- Colorado child tax credit refundable child count no longer imposes the federal child-SSN gate for 2022-2023, including ITIN children, and now qualifies children under six years of age rather than under seventeen, per C.R.S. 39-22-129(2)(a) and (3.5)(a).
- Corrected the Minnesota Child Tax Credit and Working Family Credit to allow ITIN filers and qualifying children, per Minn. Stat. 290.0661 and 290.0671, which disapply IRC section 32(m).


## [1.779.9] - 2026-07-23

### Changed

- Update CLAUDE.md skill-loading instructions to reference current policyengine-claude plugin skills instead of removed skill names.


## [1.779.8] - 2026-07-23

### Fixed

- Restrict the childless EITC age test to the tax unit head and spouse, excluding dependents, per IRC § 32(c)(1)(A)(ii)(II).


## [1.779.7] - 2026-07-22

### Fixed

- Fixed the Colorado sales tax refund to pay the single per-person amount when only one spouse of a joint return is eligible, instead of always doubling for joint returns.
- Corrected the medicaid_rating_area lookup comment to match the code (county first, then three-digit zip code fallback, defaulting to 1).
- Applied Rhode Island's pre-2015 partial (15%) refundability of the earned income tax credit amount exceeding the tax liability.


## [1.779.6] - 2026-07-22

### Fixed

- Applied the basic income disability supplement to blind people in household simulations by including is_blind alongside is_ssi_disabled.


## [1.779.5] - 2026-07-22

### Fixed

- Fixed a misspelled Westchester County, NY key in the CCDF copay percent parameter so the county's 27% copay is applied instead of defaulting to 100%.


## [1.779.4] - 2026-07-22

### Fixed

- Fixed the SNAP student parent exception so a single parent responsible for a child under six qualifies for Exception 5 without being a full-time student.


## [1.779.3] - 2026-07-21

### Fixed

- Update the June 2026 WIC CVB test to the takes_up_wic_if_eligible take-up flag, fixing the baseline suite on main after the would_claim_wic rename.


## [1.779.2] - 2026-07-21

### Changed

- Add the published KFF 2026 national average benchmark premium ($625) to the ACA benchmark uprating index, keeping the long-run extension on the pre-2026 growth trend so the one-off jump does not compound.


## [1.779.1] - 2026-07-21

### Changed

- Migrate programs from the deprecated applicable_ssi bridge to reading ssi directly (SNAP categorical eligibility, Kansas TANF assistance units — now also excluding reported SSI recipients — Texas CEAP, Nebraska Child Care Subsidy, and Illinois AABD), count computed ssi instead of ssi_reported in the Pennsylvania Property Tax/Rent Rebate income, and retain applicable_ssi, ssi_reported, and use_reported_ssi as deprecated no-op inputs for API partner compatibility.
- Add published BLS monthly CPI values (CPI-U, Chained CPI-U, and CPI-W) from September 2025 through June 2026 — October 2025 was never published — replacing the CBO projection points those months cover, and update the HHS uprating index's 2025 entry to the published calendar-2025 CPI-U average.


## [1.779.0] - 2026-07-21

### Added

- Vehicle value checks in the Santa Clara, Contra Costa, San Francisco (CAAP), and Marin county General Assistance/General Relief eligibility, and cash assets in the Santa Clara and Contra Costa personal property tests.


## [1.778.1] - 2026-07-21

### Changed

- Derive is_tanf_enrolled from receives_tanf by default, consolidating the TANF enrollment signal with reported receipt; explicit is_tanf_enrolled inputs still override. Year-defined consumers (NH FANF, CO/NC TANF income, CalWORKs financial test, TX CEAP) now read enrollment at the year's first month instead of relying on input carry-over.


## [1.778.0] - 2026-07-21

### Added

- Count reported receipt (receives_ssi, receives_tanf, receives_snap) in state and local receipt-proxy rules: state SSI supplements (KS, WA, GA, MI, IN, FL, MD, NE, ID, MN), TANF assistance-unit rules (TX, NC, MT, IL), the SNAP student exemption, Medicaid community engagement pass-through, California county General Assistance programs, and state tax credits and childcare programs keyed on benefit receipt.


## [1.777.0] - 2026-07-21

### Added

- Add X_if_takes_up counterfactual outputs and receives_X reported-receipt inputs for SSI, TANF, SNAP, and WIC, apply SNAP take-up through the household API, rename would_claim_wic to takes_up_wic_if_eligible, and count reported receipt in SNAP categorical eligibility, WIC adjunctive eligibility, Head Start, and Medicaid SSI-recipient categories.


## [1.776.2] - 2026-07-21

### Changed

- Add published June 2024 and June 2025 California CPI values to the CA uprating index, and fix six CA breakdown parameters (standard deduction, AMT exemption and AMTI thresholds, itemized deduction limit, exemption phase-out start) whose uprating metadata was silently inert at the file level by moving it onto the filing-status values.


## [1.776.1] - 2026-07-20

### Fixed

- Cap the Georgia HB 162 surplus tax rebate at Form 500 Line 16 tax before credits per O.C.G.A. 48-7-20.2 and pay it out as a refundable amount, so other nonrefundable credits no longer reduce it; zero the amount outside tax year 2021. Also correct the qualifying surviving spouse (Form 500 status D) rebate cap from $500 to $375 to match the head-of-household tier.
- Correct the Missouri head of household $1,400 additional exemption to start in 2022, when MO-1040 Line 15 first appeared (the 2018-2021 forms had no line for it), and stop netting the refundable CTC and 2021 refundable CDCC out of the federal income tax deduction base, per the MO-1040 Line 9 worksheet.


## [1.776.0] - 2026-07-20

### Added

- Add Colorado's add-back of the federal overtime compensation deduction (HB25-1296) from tax year 2026.


## [1.775.12] - 2026-07-20

### Changed

- Dataset extension no longer deep-copies the full dataset per projected year; under pandas copy-on-write, carried-forward columns share base-year buffers, cutting extension time ~11x (about 21s to 2s on the full Populace 2024 dataset) with bit-identical output. `USSingleYearDataset.copy(deep=False)` falls back to a deep copy when copy-on-write is unavailable, so isolation is guaranteed on all pandas versions.
  - Require pandas >= 3.0 on Python >= 3.11 (pandas >= 2.0 retained for Python 3.9/3.10). This floor is stricter than the code requires — the runtime fallback keeps pandas 2.x fully correct — and is a deliberate choice to guarantee the fast path and pandas-3 CI coverage; downstream environments on Python >= 3.11 will be upgraded to pandas 3.
  - Note for downstream code: under pandas 3, arrays loaded from datasets into simulation holders are read-only views; in-place mutation of `holder.get_array(...)` results (e.g. `arr[mask] = x`) now raises `ValueError` where it previously worked. Copy the array first if mutation is needed.
  - Cap numpy below 2.0 on Python 3.9, where PyTables 3.9.x wheels are built against numpy 1.x; without the cap, every `pd.HDFStore` call on Python 3.9 fails with a binary-incompatibility error (pre-existing breakage surfaced by the new compat-leg tests).


## [1.775.11] - 2026-07-20

### Fixed

- Require policyengine-core >= 3.30.1 so behavioral-response measurement branches record real baseline and reform marginal tax rates; the substitution and capital-gains channels were inert under earlier cores. Adds an end-to-end regression test.


## [1.775.10] - 2026-07-20

### Fixed

- Washington Working Families Tax Credit no longer pays for tax years before 2022, the program's first year under RCW 82.08.0206 as funded by ch. 195, Laws of 2021.


## [1.775.9] - 2026-07-20

### Changed

- Update the SNAP uprating index with published CPI-U actuals for June 2024, 2025, and 2026, raising projected FY2027 COLAs to +3.5% year-over-year; later years remain CBO forecasts.


## [1.775.8] - 2026-07-18

### Fixed

- Guard the bracket-schedule loops (income_tax_main_rates, the AMT regular-tax worksheet, and the additional_tax_bracket reform's copies) against non-monotone thresholds: an inverted bracket pair contributed rate x (top - bottom) < 0 to every filer of the affected status at any income, and a partially patched schedule manufactured phantom AMT for filers with preferential income (issue #9084).


## [1.775.7] - 2026-07-18

### Fixed

- Weight rent by an assumed landlord property tax factor (0.15, matching TAXSIM) instead of counting 100% of rent as property taxes paid in the Arizona property tax credit, per ARS 43-1072(B) and Form 140PTC line 13.


## [1.775.6] - 2026-07-18

### Fixed

- Delaware now excludes unemployment compensation received in 2020 and 2021 from Delaware AGI, per 30 Del. C. § 1106(b)(10).


## [1.775.5] - 2026-07-17

### Fixed

- Fixed the Montana 2021 income tax rebate double-count by applying the per-return cap once, splitting it across each spouse's column rather than projecting the tax-unit rebate onto every member.


## [1.775.4] - 2026-07-17

### Fixed

- Fixed the Montana taxable Social Security schedule to apply the filing-status base amounts once per return rather than in full per spouse, using the half-of-joint amounts per column for married filers and the full joint amounts for the single-column joint computation.


## [1.775.3] - 2026-07-17

### Fixed

- The DC Child Tax Credit now applies only to DC households: `dc_ctc` was missing `defined_for = StateCode.DC`, so from 2026 (when it joined `gov.states.household.state_ctcs`) it computed for households in any state and leaked into `taxsim_state_ctc` and its deprecated `state_ctc` alias (see #9079).


## [1.775.2] - 2026-07-17

### Fixed

- Oregon Kids' Credit: encode the HB 3235 sunset (tax years beginning before January 1, 2029) as a `gov.states.or.tax.income.credits.ctc.in_effect` parameter gating the `or_ctc` formula, keep `or_ctc` in the refundable-credits list so a single switch models renewal scenarios, and project the credit amount and phase-out start with the exact ORS 315.273(5) cost-of-living formula (unchained CPI-U over the 2022 Q2 base, each increase from the statutory bases rounded down to the next lower multiple of $50), which pins the CPI-determined 2026 values at $1,050 and $27,250.


## [1.775.1] - 2026-07-17

### Fixed

- Reforms starting at a future date no longer freeze uprating of the reformed parameter for the years before the reform starts: the reform set is now applied after the parameter processing pipeline (uprating included) instead of before it, so pre-start years keep their baseline uprated values. As a consequence, a reform on an uprating index series (e.g. gov.bls.cpi.c_cpi_u) now changes only that series and no longer regenerates gov.irs.uprating or dependent parameters' uprated values — an untested incidental behavior of the old ordering (see #9078).


## [1.775.0] - 2026-07-16

### Added

- Hawaii Act 24 (S.B. 3125, SLH 2026) income tax rate schedules: 13% top bracket above $1,000,000 (joint and surviving spouse), $750,000 (head of household), and $500,000 (single and separate) with restructured 2027 and 2029 rates.


## [1.774.7] - 2026-07-16

### Fixed

- Applied Washington's capital gains 9.9% tier only from 2025; ESSB 5813 (Ch. 421, Laws of 2025) imposes the additional 2.9% over $1,000,000 beginning January 1, 2025, and the rate was a flat 7% in 2022-2024.


## [1.774.6] - 2026-07-16

### Fixed

- Raised the Vermont CSRS/military retirement exemption thresholds by $5,000 for 2025 per Act No. 51 (2025), Sec. 3 (32 V.S.A. § 5830e(b)), matching the Social Security thresholds updated in #8853.


## [1.774.5] - 2026-07-16

### Fixed

- Applied Kentucky personal tax credits per column under the combined-separate filing election, flooring each spouse's credit at their own column tax.


## [1.774.4] - 2026-07-16

### Fixed

- Restored the Oklahoma retirement benefit subtraction for private employer (IRC section 401) pension income before tax year 2022, which qualifies as an Other Retirement Income source on Schedule 511-A line 6.


## [1.774.3] - 2026-07-16

### Fixed

- Fixed the Connecticut pension and annuity subtraction so the 2024 phase-out brackets no longer leak into 2019-2023, where the subtraction is zero above the AGI cliff.


## [1.774.2] - 2026-07-16

### Fixed

- Kept the Arkansas MFJ two-or-more-dependents low-income tax table rows added for 2024-2025 out of earlier years; the published tables end at $32,200 (2021) through $34,100 (2023), so incomes above the cutoff use the regular tax table.
- Keep each spouse's own Delaware personal credit in their own Filing Status 4 column per the PIT-RES line 27a example, allocating only dependent credits between columns, so the post-credit filing-status election no longer favors combined-separate filing through an impermissible credit shift.


## [1.774.1] - 2026-07-16

### Fixed

- Corrected the Arkansas 2023 bracket-adjustment column: added the missing $89,901-$90,000 row, encoded the three intentionally $200-wide ranges, and removed duplicated 91,701/91,801 thresholds that doubled the reduction.


## [1.774.0] - 2026-07-16

### Added

- Add the North Dakota primary residence credit (HB 1176), raising the maximum credit to $1,600 from tax year 2025, and restore the North Dakota renter's refund to the 2026 state property tax credit aggregate.


## [1.773.3] - 2026-07-16

### Fixed

- Fix broken and mislabeled FTB reference links in California CalEITC and Foster Youth Tax Credit parameter files.


## [1.773.2] - 2026-07-16

### Fixed

- Bump policyengine-core to 3.30.0 (>=3.26.5 floor), fixing filesystem-order-dependent uprating of chained indexes (California CPI) that caused CA test failures on new CI runner images.


## [1.773.1] - 2026-07-15

### Fixed

- Fix the Indiana blind/disabled property tax credit aggregate test to account for the supplemental homestead credit (SEA 1) stacking in the umbrella.


## [1.773.0] - 2026-07-15

### Added

- Add the Indiana blind or disabled property tax credit (Senate Enrolled Act 1, 2025), a $125 credit for blind or disabled homeowners, from 2026.
- Add the Indiana supplemental homestead credit (Senate Enrolled Act 1, 2025), the lesser of 10% of homestead property tax or $300, from 2026.


## [1.772.0] - 2026-07-15

### Added

- Add Michigan qualified tips and overtime compensation deductions (Public Act 24 of 2025) for tax years 2026-2028.

### Fixed

- Restore the Pennsylvania property tax or rent rebate to the 2026 state property tax credit aggregate, from which it was accidentally dropped.


## [1.771.2] - 2026-07-14

### Changed

- Count CalWORKs vehicle value above the vehicle limit toward the resource limit instead of denying eligibility outright, per CDSS ACLs 25-37 and 26-38.


## [1.771.1] - 2026-07-14

### Changed

- Include incapacitated or disabled adult care expenses in the dependent care deductions of 21 state TANF-family cash assistance programs (AK, AL, AZ, DC, DE, GA, HI, IL, KY, MA TAFDC/EAEDC, MD, ME, MN, MO, MT, NH, OK, RI, TX, VA, VT, WV).


## [1.771.0] - 2026-07-14

### Added

- Texas $1,500 per-household rebate proposal as a contributed reform.


## [1.770.0] - 2026-07-14

### Added

- Add Virginia's eligible educator expense deduction (up to $500), reinstated for tax year 2026 and after by the 2026 Appropriation Act (HB 30).

### Changed

- Extend Virginia's 20% refundable EITC through tax year 2029 under the 2026 Appropriation Act (HB 30); it expires (0%) for tax years beginning on or after January 1, 2030.
- Raise Virginia's standard deduction under the 2026 Appropriation Act (HB 30) to $9,200 single / $18,400 joint for tax year 2027 and $9,300 / $18,600 for tax years 2028-2029, with the sunset to $3,000 / $6,000 moved to tax year 2030.


## [1.769.0] - 2026-07-14

### Added

- Prorate the income and deductible expenses of SNAP-ineligible household members per 7 CFR 273.11(c) and (d), including full income counting for members sanctioned under the general work requirements, state income counting options for ineligible immigrants, and full exclusion of ineligible students' income. Excluded members no longer confer household-wide elderly or disabled status for the gross income test, shelter deduction cap, and BBCE screens; standard utility allowances are no longer prorated; and non-farm self-employment losses no longer offset other members' income per 7 CFR 273.11(a)(2)(ii). snap_earned_income_person is now a person-level employment income variable and snap_work_requirement_income_proration_fraction is removed.

### Changed

- Include disabled adult care expenses in the Texas Family Planning Program dependent care deduction, the Hawaii child and dependent care credit, and the Montana child and dependent care expense deduction.


## [1.768.5] - 2026-07-14

### Changed

- Include disabled adult care expenses in the SNAP dependent care deduction per 7 CFR 273.9(d)(4); this also extends New York's 200% FPL SNAP BBCE gross income limit to households with adult dependent care costs per NY OTDA 16-ADM-06.
- Update CalWORKs vehicle value limit for July 2025 and July 2026 (CDSS ACLs 25-37 and 26-38), MBSAC income limits for July 2026 (CDSS ACL 26-39), and maximum resource limits for January 2024 and January 2026 (CDSS ACLs 23-71 and 25-65).


## [1.768.4] - 2026-07-13

### Changed

- Increase the Oregon Earned Income Tax Credit match to 14% (17% for filers with a dependent under age 3) from tax year 2026 under SB 1507.


## [1.768.3] - 2026-07-09

### Fixed

- Include paid Medicare Part A premiums and Part D IRMAA in SPM medical out-of-pocket expenses, and default Medicare quarters of coverage to 40 so enrollees with unobserved work history are premium-free for Part A.


## [1.768.2] - 2026-07-09

### Changed

- Update New Jersey for the FY2027 budget: increase the child tax credit 25% for tax years 2026-2028, apply the Stay NJ $200,000 income limit and income-tiered benefit caps from tax year 2027, and remove the ANCHOR senior bonus for homeowners from tax year 2025.


## [1.768.1] - 2026-07-08

### Fixed

- Removed Virginia's unenacted July 2023 TANF standards increase; the standard multiplier now stops at 1.155.


## [1.768.0] - 2026-07-08

### Added

- Add enrollment-gated gross Medicare Part B premiums and an explicit lagged IRMAA MAGI input path.


## [1.767.4] - 2026-07-08

### Fixed

- Retired `has_marketplace_health_coverage` from active input discovery by making it a compatibility alias, and canonicalized household health benefit accounting on annual health-value variables such as `assigned_aca_ptc`.


## [1.767.3] - 2026-07-07

### Changed

- Nebraska Child Care Subsidy income eligibility and family fee now use gross countable income per 392 NAC 3-005.02, replacing federal adjusted gross income and SPM unit net income.

### Fixed

- Compute Texas Family Planning Program income eligibility from countable income under 1 TAC §382.109 (gross countable sources, exemptions, dependent care and child support deductions) instead of SPM unit net income.


## [1.767.2] - 2026-07-07

### Changed

- Update HUD adjusted income for HOTMA (24 CFR 5.611): raise the elderly or disabled deduction to $525 in 2024 and $550 in 2026, the dependent deduction to $500 in 2026, and raise the medical expense threshold from 3% to 10% of annual income at the 2025-07-01 mandatory compliance deadline, treating all families as new admissions; count disabled adults and full-time students as dependents per 24 CFR 5.603; cap the childcare expense deduction at employment income per 24 CFR 5.611(a)(4); treat the oldest household member as the family head when no household head is designated; include attendant care expenses for disabled members in the medical expense deduction per 24 CFR 5.611(a)(3)(ii), capped at employment income.


## [1.767.1] - 2026-07-07

### Fixed

- Hardened ACA ZIP3 parsing so missing, nonnumeric, leading-zero, and ZIP+4 ZIP codes parse correctly instead of silently failing SLCSP rating-area lookups.


## [1.767.0] - 2026-07-07

### Added

- Added a CHIP current-coverage input and counted it in reported non-Marketplace coverage checks.


## [1.766.6] - 2026-07-07

### Changed

- Rework partner API contract tests to mirror live partner traffic: remove Louisiana cases (no partner sends Louisiana households), add lean Kansas coverage, set state via the state_code enum so fixtures stop evaluating under the California default, complete the before-labor-supply-response input migration for the remaining derived inputs (self-employment, SSTB, weekly hours, capital gains), replace artifact zero-benefit cases with parameter-derived positive and boundary pins, prune duplicate cases, add coverage for high-traffic untested outputs (Texas CEAP, Washington Apple Health kids eligibility, expansion-county general assistance), and fix signature-replay fixtures to use the exact input keys partners send.


## [1.766.5] - 2026-07-07

### Fixed

- Honored the IRC § 21(e)(4) separated-taxpayer exception in the South Carolina child and dependent care credit.
  - Stopped the Idaho and Georgia contributed child tax credit reforms from applying in years before their in_effect activation date.
  - Computed the Kentucky, Maine, and Vermont child and dependent care credits from the pre-OBBBA federal IRC § 21 credit for 2026, matching each state's static conformity to the Internal Revenue Code as of December 31, 2024.
  - Reduced the California, Idaho, and Virginia child and dependent care benefit bases by employer-provided dependent care benefits excluded under IRC § 129, matching each state's form treatment and the federal IRC § 21(c) reduction.


## [1.766.4] - 2026-07-06

### Fixed

- Corrected the Colorado age 55-64 Social Security subtraction to allow the full taxable Social Security amount when AGI is at or below the filing-status threshold, per HB24-1142 (effective 2025).
  - Updated Kentucky CCAP 85% SMI income limits to DCC-113 R.12/24 (effective 2025-10-01).
  - Fixed the SNAP ABAWD dependent-child gate to key on any household member under the age threshold, per 7 CFR 273.24(c)(4), and removed the duplicate dead exemption branch.
- The NYC School Tax Credit now computes through a formula so household output shows only the final credit rather than its fixed and rate-reduction components.


## [1.766.3] - 2026-07-06

### Fixed

- Aligned Florida TCA payment standard, income tests, earned income disregard, and minimum issuance with the DCF ESS Program Policy Manual and Appendix A-5.


## [1.766.2] - 2026-07-06

### Fixed

- Fixed the ACA 700% FPL cliff contrib reform to reuse the baseline ACA coverage and premium-paying gate, so Basic Health Program, Oregon Healthier Oregon, VA/CHAMPVA, and other minimum-essential-coverage exclusions and the below-FPL immigration exception apply to the reform.


## [1.766.1] - 2026-07-06

### Fixed

- Extend the Maryland EITC federal minimum-age disregard to married childless filers.


## [1.766.0] - 2026-07-06

### Added

- Added FY2026 HUD Section 8 income limits so period 2026 uses the current 30/50/80 percent AMI eligibility limits (effective 2026-05-01) instead of FY2025.


## [1.765.6] - 2026-07-06

### Fixed

- Added the Maine EITC childless age expansion (36 M.R.S. Sec. 5219-S) so filers aged 18-24 without a qualifying child receive the credit.
  - Corrected the 2025 Maine sales tax fairness credit base amount to $215 for joint, head of household, and surviving spouse filers.


## [1.765.5] - 2026-07-06

### Fixed

- Reduced the federal Child and Dependent Care Credit dollar limit by employer-provided dependent care benefits excluded under IRC section 129, as required by section 21(c) and Form 2441 Part III, and added the One Big Beautiful Bill Act increase to the section 129 exclusion cap.


## [1.765.4] - 2026-07-06

### Fixed

- Update the Georgia parent/caretaker Medicaid income limit to 0.31 FPL from 2025, reflecting the frozen-dollar standard's drift to 26% of FPL (plus the 5% MAGI disregard) per MACPAC Exhibit 36 (July 2025).


## [1.765.3] - 2026-07-06

### Fixed

- California AMT no longer double-adds disallowed itemized deductions; Schedule P (540) Part I now adds regular taxable income plus specific AMT adjustments minus the restored itemized deductions limitation (line 18), instead of adding the full pre-limitation itemized deductions.
  - Arizona property tax credit now selects the higher Table 2 credit schedule for any claimant living with one or more other persons (including a non-spouse cohabitant), matching ARS 43-1072(A)(3)(b), rather than only for married couples and cohabitating spouses.
  - Louisiana FITAP now rounds the grant deficit down to a whole dollar and pays no grant when the rounded deficit is below $10, per DCFS manual B-641-1-FITAP.
  - Nevada TANF now rounds the monthly benefit down to a whole dollar and issues no regular benefit below $10, per Eligibility and Payments Manual A-660.12.


## [1.765.2] - 2026-07-06

### Fixed

- Corrected four Colorado income tax provisions: the section 199A addback Schedule F farming exception, the 2026 federal deduction addback exemptions ($1,000 single / $2,000 joint), the 2026 child and dependent care credit (70% of the federal credit before the section 26 liability limitation, AGI up to $60,000), and the low-income child care credit statutory sunset after 2025.


## [1.765.1] - 2026-07-06

### Fixed

- Exempted post-retirement-age distributions from eligible Pennsylvania employer retirement plans (401(k), 403(b), SEP, Keogh) from PA taxable compensation, matching the existing IRA treatment.
  - Moved the New Jersey 529 (NJBEST) contribution deduction from gross-income subtractions to taxable-income deductions so it no longer shifts the gross-income filing threshold.


## [1.765.0] - 2026-07-06

### Added

- Added tests confirming Michigan, Missouri, and New Mexico state SSI supplement values for 2017-2019.


## [1.764.6] - 2026-07-06

### Fixed

- Added FY2025 HUD Small Area Fair Market Rents so period 2025 uses FY2025 SAFMRs instead of borrowing FY2026 values.


## [1.764.5] - 2026-07-06

### Fixed

- Fixed the Arkansas TEA below-trigger payment to pay the full flat grant per TEA Policy Manual 2362 and raised the Alabama TANF work expense deduction to the 30 percent promulgated in Ala. Admin. Code r. 660-2-2-.30.


## [1.764.4] - 2026-07-06

### Fixed

- Applied the Illinois TANF minimum payment: income must fall below the payment level by at least one dollar for eligibility, monthly benefits round down to the nearest dollar, and benefits below one dollar are not paid.
- Made the Massachusetts TAFDC financial eligibility income test inclusive at the Need Standard, per 106 CMR 704.260.


## [1.764.3] - 2026-07-06

### Fixed

- Migrated 156 partner YAML test fixtures from the derived `employment_income` input key to the actual `employment_income_before_lsr` input, fixing a latent bug where TANF and other earned-income-list programs silently saw $0 earnings in the `build_from_dict` test path; repinned the 17 output values this revealed as wrong across 8 fixture files (Head Start, school meals, Massachusetts EAEDC and TAFDC, Oregon SNAP).


## [1.764.2] - 2026-07-06

### Fixed

- Cast two bool-bracket `.calc()` results to `bool` before negating them with `~` — in the Medicaid community engagement pass-through SNAP age exemption check and the ACA required contribution percentage income-eligibility check — preventing a bitwise-NOT-on-int64 bug from becoming live if the surrounding combining logic is ever refactored.


## [1.764.1] - 2026-07-06

### Fixed

- Wired New York's orphaned itemized-deduction phase-out parameter into the IT-196 Line 40 pre-TCJA overall limitation (26 U.S.C. 68 via NY Tax Law 615 conformity), reducing itemized deductions by the lesser of 3% of federal AGI over the applicable amount or 80% of the deductions subject to the limitation.


## [1.764.0] - 2026-07-06

### Added

- SNAP work registration exemption hooks for TANF work requirement compliance, drug/alcohol treatment program participation, and unemployment compensation applicants under 7 CFR 273.7(b)(1).


## [1.763.0] - 2026-07-06

### Added

- Implement New Mexico Child Care Assistance Program (CCAP).
- Model Alaska borough-level SNAP ABAWD time limit waivers, waiving the work requirement time limit for residents of waived boroughs and census areas identified by county FIPS code.

### Fixed

- Compute the Arkansas Child and Dependent Care Credit from IRC § 21 as in effect on January 2, 2013 per Ark. Code Ann. § 26-51-502(b), replicating Form AR2441's pre-ARPA computation from 2021 onward so the credit adopts neither ARPA's 2021 expansion nor the scheduled 2026 federal change, and using the credit allowable before the federal liability limitation.


## [1.762.1] - 2026-07-06

### Fixed

- Excluded private employer (IRC section 401) pension income from the Oklahoma retirement benefit subtraction before tax year 2022.


## [1.762.0] - 2026-07-06

### Added

- SNAP ABAWD work requirement support for qualifying work-program hours and workfare participation under 7 CFR 273.24(a)(1).

### Fixed

- Include disabled-adult care expenses (care_expenses) in the IRC § 21-conforming expense bases of the Virginia and Idaho dependent care deductions, the Oregon WFHDC credit, the Minnesota CDCC, and the Wisconsin childcare expense credit (2024 onward) and subtraction.
- Apply Vermont's 2022 low-income AGI cap to the child and dependent care credit, end the 50 percent low-income credit after 2021, add the pre-2022 24 percent nonrefundable credit under 32 V.S.A. 5822(d)(1), and correct the state CDCC registry.


## [1.761.1] - 2026-07-06

### Fixed

- Pack contrib/states CI test batches by reform-combo memory weight so no subprocess exceeds ~9 GB predicted peak, split the four over-budget dependent exemption/credit reform test files (OR, DE, OH, MD), and add a code-health test capping the reform-combo weight a single test file can carry.
- Corrected the Georgia parent/caretaker Medicaid income limit to 0.33 FPL (28% dollar-based standard plus the 5% MAGI disregard) from 2024.
- Updated the New York TANF earned income disregard to 62% (2023-06-01), 63% (2024-06-01), and 64% (2025-06-01) per the annual OTDA administrative directives.


## [1.761.0] - 2026-07-06

### Added

- Add Nevada Child Care and Development Program (CCDP).
- SNAP ABAWD former foster youth exemption (7 CFR 273.24(c)(9), pre-HR1 only) with tests, and documentation plus test coverage notes for the post-HR1 IHCIA Indian exemption input.


## [1.760.0] - 2026-07-05

### Added

- Added a SNAP work requirements state coverage document and coverage tests for HR1 ABAWD effective dates across states.

### Changed

- Document SNAP work requirement modeling simplifications (ABAWD 3-in-36 time limit, voluntary quit, annual hours and unemployment compensation proxies) and correct the mislabeled HR1 ABAWD in-effect parameter.


## [1.759.0] - 2026-07-05

### Added

- Add county-level HUD utility allowance schedules for Texas (TDHCA) and Kansas, move the schedules into parameters, and update Los Angeles County to the FY2025 schedule.
- Model Hawaii and Alaska delayed adoption (2025-11-01) of the HR1 SNAP ABAWD work requirement changes via state-level hr1_in_effect parameters, and remove the unused exempt-states parameter.

### Changed

- Speed up and memory-harden CI: cache New York's pinned EITC/CTC tax-benefit systems (#8114), report per-case durations and per-batch peak memory in CI logs, and re-batch the test suite from measured per-batch peak RSS — finer single-worker batches across more runners so every subprocess stays at or below roughly half of the 16 GB runner memory, splitting the two heaviest contrib reform test files (RI CTC, CRFB employer payroll tax percentage) and the microsimulation pytest run into their own subprocesses.

### Fixed

- Apply the IRC § 21(e)(2) joint-return rule and § 21(e)(4) separated-taxpayer exception to the Wisconsin childcare expense credit (2024+) and subtraction, the New York CDCC, and the Hawaii CDCC, and restrict Hawaii's deemed earned income floor to a spouse who is a student or incapable of self-care.
- Added North Dakota to the CCDF coverage list, matching its existing state implementation entry.


## [1.758.0] - 2026-07-05

### Added

- Added SNAP ABAWD discretionary exemption hook: parameter for the exemption share of covered individuals under 7 U.S.C. 2015(o)(6) and a person-level input ORed into the ABAWD time limit exceptions.


## [1.757.0] - 2026-07-05

### Added

- Added local income taxes for Yonkers, NY (resident surcharge and nonresident earnings tax), Wilmington, DE (earned income tax), and the Louisville/Jefferson County and Lexington/Fayette County, KY occupational license fees.
- Add Montana Child Care Assistance Program (Best Beginnings Child Care Scholarship).

### Changed

- Registered nine existing local taxes in the program coverage registry (programs.yaml): Philadelphia wage tax, Kansas City and St. Louis earnings taxes, Indiana county income tax, Multnomah County Preschool for All tax, and the Denver, Glendale, Greenwood Village, and Sheridan occupational privilege taxes.

### Fixed

- Limited Alabama CHIP From-Conception-to-End-of-Pregnancy eligibility to its phased-in counties before statewide coverage from October 1, 2024.
- Fix Maine property tax fairness credit senior benefit base, which never applied at the age-65 threshold because its enhanced-base parameter was mistyped as a marginal scale, and which no longer inflation-adjusts for 2026 onward because its uprating block was misplaced on the bracket instead of the amount.
- Fix Wisconsin Act 15 retirement income exclusion to reduce WI income before the standard-deduction phaseout, so elderly filers with retirement income are no longer over-taxed.


## [1.756.10] - 2026-07-05

### Fixed

- Fix Delaware Filing Status 4 to allocate non-refundable credits per-column instead of pooling at the tax-unit level, and elect the filing status on post-credit liability so the joint path is chosen when combined separate filing would waste credits.


## [1.756.9] - 2026-07-05

### Fixed

- Move `uprating:` blocks from sibling-of-`values:` to `metadata:` across 33 parameter files (107 nodes: ME, NE, ND, NY, OH, RI state income tax, plus RI and NY contrib reforms), which the parameter loader was silently ignoring, freezing those thresholds and amounts at their last explicit value. Add a code-health test (`test_uprating_placement.py`) that fails on any future `values`/`uprating` sibling to guard against recurrence.


## [1.756.8] - 2026-07-05

### Fixed

- Added explicit 2026 values to Nebraska, Maine, and Rhode Island income tax parameters, and 2024-2025 values to New York's itemized deduction phase-out threshold, that had been frozen by a misplaced uprating block (#8905).


## [1.756.7] - 2026-07-05

### Fixed

- Fixed the residential clean energy credit, energy efficient home improvement credit, and new/used clean vehicle credits to reflect their termination under the One Big Beautiful Bill Act (Pub. L. 119-21).


## [1.756.6] - 2026-07-05

### Fixed

- Added Saver's Credit joint AGI rate thresholds for 2024, 2025, and 2026 from IRS Notices 2023-75, 2024-80, and 2025-67.
- Fixed the 2020 unemployment compensation exclusion to require AGI strictly below $150,000.


## [1.756.5] - 2026-07-05

### Fixed

- Fixed the Indiana EITC to use the current-year federal EITC for childless filers as well as filers with children, matching Schedule IN-EIC Section A, which applies the 10% match to all filers.
- Backfilled the `state_code` enum from a `state_code_str`-only household input so every state-dependent variable resolves the intended state instead of the California default.


## [1.756.4] - 2026-07-05

### Fixed

- Counted permanently and totally disabled adult dependents as qualifying children in the California, DC, Illinois, Colorado, Washington, and Minnesota EITC-style credits that rebuild the qualifying-child count directly.


## [1.756.3] - 2026-07-05

### Fixed

- Fixed CHIP health benefit value counting for CHIP-eligible people who do not enroll.


## [1.756.2] - 2026-07-05

### Fixed

- Included non-Schedule-D capital gain distributions in gross income, the preferential-rate capital gains base, and net investment income.
- Treated people denied Medicaid by work requirements as ineligible for ACA marketplace premium payment and premium tax credits.


## [1.756.1] - 2026-07-05

### Fixed

- Fixed the reported federal Child Tax Credit value and EITC child count for permanently disabled adult dependents.
- Modeled a Basic Health Program benefit value for enrolled households.


## [1.756.0] - 2026-07-05

### Added

- Added an Alabama dependent exemption contributed reform with an adjustable per-dependent amount and optional age limit.
- Added an optional age limit to the Arkansas dependent tax credit contributed reform.
- Added an Arizona dependent tax credit contributed reform with an adjustable per-dependent amount and optional age limit.
- Add California dependent credit age-gate contributed reform.
- Add Georgia refundable child tax credit contributed reform.
- Added Georgia dependent exemption age-gate contributed reform.
- Add Iowa dependent credit age-gate contributed reform.
- Add Idaho child tax credit revival contributed reform, with an optional refundable top-up.
- Added Illinois dependent exemption age-gate contributed reform.
- Added Kansas dependent exemption age-gate contributed reform.
- Wire Maryland county income tax into the household tax and SALT aggregates, adding the local earned income credit and local poverty level credit.
- Add Minnesota dependent exemption age-gate contributed reform.
- Added Mississippi dependent exemption age-gate contributed reform.
- Implemented North Dakota Child Care Assistance Program (CCAP).
- Add New Jersey dependent exemption age-gate contributed reform.
- Added a New York dependent exemption contributed reform with an adjustable per-dependent amount and an optional age limit.
- Add South Carolina dependent exemption age-gate contributed reform.
- Add schedule_d_capital_gain_distributions (memo component of long_term_capital_gains for Schedule D line 13 amounts) and capital_gain_distributions (total across both reporting routes).

### Changed

- Consolidated Nebraska Child Care Subsidy under the CCDF program coverage metadata, removing the duplicate standalone program entry.
- Restructured Virginia income tax subtractions to attribute each subtraction to the recipient spouse through a shared person-level subtractions list used by both the tax-unit and per-person totals, leaving all calculated values unchanged.

### Fixed

- Fixed the Arizona property tax credit (Form 140PTC) to use the Table 2 (cohabitating) schedule for married couples living together per ARS 43-1072(B)(2).
- California AMT (Schedule P Line 4) no longer adds back acquisition home mortgage interest, matching the federal AMT treatment.
- Use the federally loss-limited net capital gain in the Delaware pension exclusion eligible-income basket.
- Corrected the Virginia per-person adjusted gross income used by the Spouse Tax Adjustment to attribute each Virginia subtraction (Social Security, railroad retirement, unemployment, US government interest, military and disability subtractions, and the age deduction) to the spouse who received the income, preventing the adjustment from being wrongly granted to couples where one spouse only has Virginia-exempt income.
- Fix the Vermont retirement-income exemption eligibility gate to use the Social Security phase-out threshold for Social Security filers.
- Compute the Indiana EITC for filers with children from the current-year federal EITC, per Schedule IN-EIC Section B, instead of a frozen 2023 IRC snapshot.
- Limited the Missouri state-income-tax add-back to the federal SALT deduction after the OBBBA cap phase-down.
- Exclude general sales tax from the New York itemized deduction per NY Tax Law section 615(c)(1).


## [1.755.7] - 2026-07-05

### Fixed

- Update Colorado OAP and AND-CS grant standards for 2026.


## [1.755.6] - 2026-07-04

### Fixed

- Fix the partner API impact Slack notification job crashing on pull requests that change more than 20 partner test files.


## [1.755.5] - 2026-07-02

### Fixed

- Fix county computation over datasets and complete the County enum. Households storing county_fips (but no county) now map counties from FIPS instead of collapsing to first_county_in_state, restoring in_nyc and NYC income tax in microsimulation. The County enum gains 61 missing entries (31 state counties and independent cities including O'Brien County IA and nine Virginia cities, plus 30 territory rows), appended at the end because datasets persist county as enum indices. Unmappable county names return UNKNOWN instead of raising, and three_digit_zip_code no longer crashes on non-numeric zip codes.


## [1.755.4] - 2026-07-02

### Fixed

- Include 5-year-olds in the Head Start age range, matching 45 CFR 1302.12(b), which covers children from age 3 up to compulsory school age.


## [1.755.3] - 2026-07-02

### Fixed

- Apply New Jersey's filing-threshold tax floor (N.J.S.A. 54A:2-4) to New Jersey income tax before refundable credits, which previously bypassed it.
- Reinstate California's non-MAGI Medi-Cal asset limit effective January 1, 2026 ($130,000 for an individual, $195,000 for a couple), per DHCS ACWDL 25-14.


## [1.755.2] - 2026-07-02

### Fixed

- Improve federal Child and Dependent Care Credit conformance with IRC section 21: count a disabled spouse modeled as the tax unit head and treat a couple's two incapacitated spouses as one qualifying individual, apply the section 21(d)(2) deemed earned income for a student or incapacitated spouse (zero without a qualifying individual), disallow the credit for married taxpayers filing separately in the pre-cap credit so state credits computed from it conform, preserve it for a separated taxpayer maintaining a home for a qualifying individual under section 21(e)(4), and keep a child of separated parents as the custodial parent's qualifying individual under section 21(e)(5); exclude separate filers from Colorado's low-income child care credit while apportioning its expenses over children only, and extend the disabled-adult care expense base and the section 21 filing-status rules to the Massachusetts dependent care credit and California's 2021 replicated credit.


## [1.755.1] - 2026-07-02

### Fixed

- Fixed the Oklahoma Child Care/Child Tax Credit to use the allowed federal child care credit (cdcc, after the federal tax-liability limit) instead of the pre-limit potential (cdcc_potential), which overstated the credit for filers whose federal CDCC is limited by federal tax.


## [1.755.0] - 2026-07-01

### Added

- Excluded children's earned income from Kansas TANF gross-income and countable income per KEESM 6410.
  - Added a Kansas TANF earned income deduction for the care of an incapacitated person per K.A.R. 30-4-111(b)(3).


## [1.754.0] - 2026-07-01

### Added

- Add ZIP code-level HUD Small Area FMR payment standards for the two mandatory-SAFMR Kansas metros (Kansas City, KS and Wichita, KS).
- Add ZIP code-level Housing Choice Voucher payment standards for Texas, using TDHCA and Houston Housing Authority published standards plus HUD Small Area FMRs for the four mandatory-SAFMR metros.

### Changed

- Populate the previously stubbed small_area_fair_market_rent and safmr_used_for_hcv variables, activating the Harris Rent Relief Act contrib reform's SAFMR-based rent cap for the four mandatory-SAFMR Texas metros.


## [1.753.5] - 2026-07-01

### Fixed

- Fixed the Utah fully refundable EITC contrib reform, which crashed at calculation time and paid no refundable credit to filers with no Utah tax liability.


## [1.753.4] - 2026-07-01

### Fixed

- Fixed CHIP FCEP eligibility so an undocumented pregnant parent is not denied the unborn-child CHIP option solely due to immigration status.


## [1.753.3] - 2026-07-01

### Changed

- Add FY2026 county-level HUD Fair Market Rents so simulations at period 2026 use FY2026 values, falling back to the nearest earlier bundled year for any county missing from the queried year.
  - Align HUD annual income with 24 CFR 5.609 by counting additional sources, excluding children's and full-time-student dependents' earned income and foster members' income, and no longer counting capital gains or retirement-account distributions.


## [1.753.2] - 2026-07-01

### Fixed

- Updated 2026 Medicare Part B and Part D IRMAA schedules and fixed the married-filing-separately Part B IRMAA bracket lookup.


## [1.753.1] - 2026-07-01

### Changed

- Remove unused contrib parameters (maryland_child_alliance, second_earner_reform).


## [1.753.0] - 2026-07-01

### Added

- Add discrete per-filing-status AGI-stepped schedule parameters to the Maryland and Ohio dependent exemption contrib reforms.


## [1.752.3] - 2026-07-01

### Fixed

- Add care expenses for a disabled adult dependent or spouse to the Child and Dependent Care Credit base, via a new care_expenses input, so a disabled qualifying individual age 18 or older is no longer attributed $0 of care expenses; the federal credit and its state mirrors (e.g. Kansas) previously returned $0 in this case.


## [1.752.2] - 2026-07-01

### Fixed

- Base the Washington Working Families Tax Credit phase-out on federal phase-out income (greater of earned income or AGI) rather than earned income alone.


## [1.752.1] - 2026-07-01

### Fixed

- Base the Vermont Child Care Contribution on net self-employment earnings (Schedule SE Line 6) rather than gross self-employment income.


## [1.752.0] - 2026-07-01

### Added

- Modeled the SNAP student employment and training (7 CFR 273.5(b)(11)) and work incentive program (7 CFR 273.5(b)(4)) placement exemptions via the new `is_snap_employment_training_student` and `is_snap_work_incentive_student` inputs, combined as `is_snap_employment_training_or_work_incentive_student`.


## [1.751.2] - 2026-07-01

### Fixed

- Apply the CHIP no-other-coverage rule to non-ESI health coverage.


## [1.751.1] - 2026-06-30

### Fixed

- Correct child care program coverage metadata in programs.yaml (remove duplicate coverage key; mark Alabama, New Jersey, South Carolina, and Virginia child care programs as complete).


## [1.751.0] - 2026-06-30

### Added

- Add Missouri Child Care Subsidy program.


## [1.750.1] - 2026-06-30

### Fixed

- Confer SNAP categorical eligibility on households receiving cash TANF, bypassing the income and asset tests in non-BBCE states, and honor partner-reported SSI in the categorical eligibility SSI check.


## [1.750.0] - 2026-06-30

### Added

- Add Michigan Child Development and Care (CDC) program.


## [1.749.2] - 2026-06-30

### Fixed

- Use separate CHIP spending and enrollment to calculate per-capita CHIP values.


## [1.749.1] - 2026-06-30

### Changed

- Replaced IL AABD-specific SSI override variables with the generic applicable_ssi variable and kept applicable SSI monthly for IL AABD income tests.


## [1.749.0] - 2026-06-29

### Added

- Added Medicaid community engagement activity-hour pathways for community service, work programs, and mixed less-than-half-time education hours.
- Added a seasonal-worker six-month average income pathway for Medicaid community engagement.
- Added a Medicaid community engagement treatment-program exclusion input.

### Fixed

- Fixed the Medicaid community engagement income safe harbor to use Medicaid MAGI household income.


## [1.748.0] - 2026-06-29

### Added

- Add Medicaid MAGI claimant tax unit links and missing-claimant fallback diagnostics.


## [1.747.7] - 2026-06-29

### Changed

- Update New Jersey Stay NJ property tax relief baseline calculations.


## [1.747.6] - 2026-06-29

### Fixed

- Fixed create-state EITC contrib reforms (ID, AZ, WV) that replaced each state's refundable-credits list with only the new EITC, deleting baseline refundable credits, and the NC reform that double-counted use tax in income tax.


## [1.747.5] - 2026-06-29

### Changed

- Updated the Vermont renter credit for 2026 Act 169 (H.949): the fair market rent rate rises to 12.5% and the cap to $3,250 for claim year 2027, reverting to 10% and $2,500 for claim year 2028.


## [1.747.4] - 2026-06-29

### Fixed

- Avoid calculating TANF when SNAP student ineligibility is evaluated for people who are not higher-education students.


## [1.747.3] - 2026-06-29

### Changed

- Documented the certified PolicyEngine bundle install path for US users.


## [1.747.2] - 2026-06-29

### Fixed

- Fixed an out-of-memory failure in the Rest CI runner by copying only the gov.contrib.states subtree (with its parent reference severed) in the dependent-exemption reform-activation test, instead of deep-copying the entire parameter tree.


## [1.747.1] - 2026-06-29

### Fixed

- Avoid calculating the default county fallback when county FIPS inputs fully determine household counties.


## [1.747.0] - 2026-06-29

### Added

- Added contributed reforms that separate the dependent portion of the personal exemption (or credit) for 11 states (AR, HI, IN, MD, MI, NE, OH, OK, VT, WI, WV), so the per-dependent amount can be adjusted or eliminated independently of the head/spouse exemption.


## [1.746.0] - 2026-06-27

### Added

- Add FY2027 HHS State Median Income (SMI) values, effective October 1, 2026.


## [1.745.0] - 2026-06-25

### Added

- Added a CBO source-aligned net business income variable for calibration target matching, and made ordinary dividend income the canonical variable while keeping dividend income as a legacy compatibility alias.


## [1.744.0] - 2026-06-24

### Added

- Added shared-living and county-group payment standards to Kansas TANF, excluded SSI recipients from the assistance unit (its size and countable income, requiring at least one remaining member for eligibility), and excluded assigned child support from the benefit amount while still counting it for income eligibility.


## [1.743.0] - 2026-06-24

### Added

- Added Arizona HB 4168 (2026) individual income tax changes: $125 under-17 dependent credit, capped full-amount charitable standard deduction add-on, $10,000 itemized SALT cap, and new dependent care and IRC 530A distribution subtractions (all effective 2026).


## [1.742.0] - 2026-06-23

### Added

- Add use_reported_ssi toggle and applicable_ssi variable, letting API partners count reported SSI instead of calculated SSI in Texas CEAP income.


## [1.741.2] - 2026-06-23

### Fixed

- Run reform YAML tests one file per subprocess in a dedicated CI job to fix out-of-memory failures.


## [1.741.1] - 2026-06-23

### Changed

- Updated Hawaii TANF Standard of Assistance rate from 48% to 62% of the standard of need, effective March 1, 2025.


## [1.741.0] - 2026-06-23

### Added

- Added a South Carolina fully refundable EITC contrib reform for the Child Poverty Impact Dashboard.


## [1.740.0] - 2026-06-23

### Added

- Added a dedicated South Carolina dependent exemption parameter (Section 12-6-1140), with the young child deduction (Section 12-6-1160) set equal to it; no change to calculated values.


## [1.739.4] - 2026-06-21

### Fixed

- Rebalance the contrib structural test shards to prevent intermittent 30-minute per-batch timeout failures: split the other-shard-1 catch-all into per-subdir batches and move refundable_credit_conversion to a new other-shard-3.


## [1.739.3] - 2026-06-21

### Fixed

- Increase the non-NY state baseline test batch count from 4 to 6 in the PR and push CI workflows to prevent intermittent out-of-memory failures on the states-non-ny shards.


## [1.739.2] - 2026-06-19

No significant changes.


## [1.739.1] - 2026-06-19

### Changed

- Switch the default US dataset to the certified Populace build (`populace_us_2024`), replacing the Enhanced CPS, and support loading datasets from Hugging Face dataset repositories via `hf://datasets/` URLs.


## [1.739.0] - 2026-06-19

### Added

- Added Tennessee property tax relief for elderly homeowners.


## [1.738.0] - 2026-06-19

### Added

- Added Minnesota Child Care Assistance Program (CCAP).


## [1.737.0] - 2026-06-18

### Added

- Add Mississippi Child Care Payment Program (CCPP).


## [1.736.0] - 2026-06-18

### Added

- Add the Arizona Child Care Assistance Program.


## [1.735.0] - 2026-06-18

### Added

- Implement Georgia CAPS (Childcare and Parent Services) child care subsidy program.


## [1.734.1] - 2026-06-18

### Fixed

- Fixed the Missouri refundable EITC contrib reform, which crashed at calculation time and paid no refundable credit to filers with no Missouri tax liability.
- Fixed the Ohio refundable EITC contrib reform, which paid no refundable credit to filers with no Ohio tax liability and zeroed out Ohio's other six non-refundable credits.


## [1.734.0] - 2026-06-18

### Added

- Louisiana Child Care Assistance Program (CCAP).


## [1.733.0] - 2026-06-18

### Added

- Implement Maryland Child Care Scholarship (CCS) program.


## [1.732.0] - 2026-06-17

### Added

- Added the Ohio Homestead Exemption property tax reduction.


## [1.731.0] - 2026-06-17

### Added

- Add Rhode Island's 2027 Child Tax Credit, high-income surtax, and Social Security subtraction age-gate removal.


## [1.730.1] - 2026-06-17

### Fixed

- Bundle the county FIPS dataset so county lookups do not require live Hugging Face access.


## [1.730.0] - 2026-06-17

### Added

- Added FY2024 Head Start and Early Head Start spending and enrollment values for all states from the ACF Head Start Program Facts.


## [1.729.5] - 2026-06-16

### Fixed

- Updated the Michigan tier three standard deduction birth year cutoff so filers born in 1958 qualify in tax year 2025 and filers born in 1959 qualify in tax year 2026, the years in which they reach age 67.


## [1.729.4] - 2026-06-16

### Fixed

- Fixed states-shard-2 contrib CI OOM by isolating RI's reform tests per subprocess and splitting the heavy-states stage into three shards.


## [1.729.3] - 2026-06-15

### Fixed

- Base the Oklahoma Sales Tax Relief Credit TANF exclusion on actual enrollment (is_tanf_enrolled) rather than the modeled ok_tanf benefit.


## [1.729.2] - 2026-06-15

### Fixed

- Fixed the Rhode Island contributed Child Tax Credit stepped phaseout to use filing-status-specific thresholds and increments.


## [1.729.1] - 2026-06-15

### Fixed

- Fixed scrambled CCDF program coverage metadata in programs.yaml for Connecticut, Florida, Hawaii, Idaho, Indiana, Kansas, and Kentucky, and corrected the Hawaii program name, Connecticut status and variable, and Illinois parameter prefix.


## [1.729.0] - 2026-06-14

### Added

- Added the Florida School Readiness Program (child care subsidy).
- Add Hawaii Child Care Assistance Program (CCAP / Child Care Subsidy).
- Add Iowa Child Care Assistance (CCA / CCAP) - 3-tier CCDF child care subsidy with full provider rate matrix and sliding/percentage copays.
- Add Idaho Child Care Program benefits.
- Add Indiana Child Care Assistance Program (CCAP / CCDF).
- Add Kentucky Child Care Assistance Program (CCAP), including eligibility, 85% SMI income test, county-region provider rates, and family copays.


## [1.728.0] - 2026-06-14

### Added

- Add Kansas Child Care Assistance Program (CCAP).

### Changed

- Texas CEAP countable income now follows the state plan income sources list instead of IRS gross income.

### Fixed

- Fixed California SSI state supplement payment standards for disabled recipients identified by SSI disability criteria.
- Split partnership and S-corporation income into separate person-level inputs, and rename partnership self-employment income to partnership net earnings from self-employment.


## [1.727.0] - 2026-06-14

### Added

- Added a medically frail or special medical needs input for Medicaid community engagement exclusions.


## [1.726.0] - 2026-06-10

### Added

- Added Contra Costa County, CA General Assistance program.
- Add Marin County, CA General Relief program.
- Add San Francisco County Adult Assistance Program (CAAP).
- Add Santa Clara County General Assistance program.
- Added the Orange County, California General Relief benefit, paying the maximum aid payment for the number of eligible persons in the economic unit and shared-housing situation net of countable income.


## [1.725.0] - 2026-06-10

### Added

- Add San Mateo County General Assistance.

### Fixed

- Restricted Massachusetts Commodity Supplemental Food Program eligibility to covered counties.


## [1.724.0] - 2026-06-10

### Added

- SNAP work program participant input variable, satisfying the general work requirements under 7 CFR 273.7.


## [1.723.0] - 2026-06-10

### Added

- Added a configurable Utah child tax credit reform with partial refundability, joint-threshold, and indexing parameters.


## [1.722.5] - 2026-06-09

### Fixed

- Exclude state use tax from state income tax variables and aggregates.


## [1.722.4] - 2026-06-08

### Changed

- Update Washington WCCC and Connecticut Care 4 Kids child care payment parameters.


## [1.722.3] - 2026-06-08

### Fixed

- Fixed California itemized deductions double-counting investment interest expense.


## [1.722.2] - 2026-06-08

### Fixed

- Use the number of current pregnancies when increasing WIC family size for pregnant applicants.


## [1.722.1] - 2026-06-08

No significant changes.


## [1.722.0] - 2026-06-08

### Added

- Add an Illinois SB3567 (104th General Assembly) contributed reform, opt-in via `gov.contrib.states.il.sb3567.in_effect`, that boosts the child tax credit for low-AGI filers.
- Added the Kentucky Homestead Exemption property tax reduction.
- Add selected Marketplace plan categories and ACA cost-sharing reduction actuarial value variables.
- End New York's expanded Basic Health Program income limit after the 2026 waiver termination.

### Fixed

- Apply the Montana Elderly Homeowner/Renter Credit multiplier to household-level gross income and include the full Social Security amount.
- Zero the New Jersey pre-credit liability before refundable credits flow through when AGI is at or below the filing threshold.
- Correct Indiana TANF benefit payments to use the IC 12-14-2-5 maximum benefit and add the post-2025 gross/net income eligibility screens.
- Fixed New York Child Health Plus premiums above 400 percent FPL.


## [1.721.4] - 2026-06-08

### Fixed

- Fixed federal alimony above-the-line deductions, Pennsylvania retirement income exclusions, and Ohio retirement credit regression coverage.
- Updated Colorado Temporary Assistance for Needy Families grant standards for the July 2025 current-law amounts.


## [1.721.3] - 2026-06-08

### Fixed

- Fixed federal/state conformity across EITC, deduction, ALD, HoH, and CDCC linkages.

  - Federal HoH: tighten IRC 7703(b) "considered unmarried" to MFS/HoH/single filers only; a JOINT filer with `is_separated=true` no longer qualifies.
  - IN EITC: advance the TY 2026+ static-conformity IRC snapshot to January 1, 2026 per Indiana SEA 243 (2025); the IN snapshot date and the WA WFTC 2022-06-09 snapshot remain Python literals because policyengine-core does not support string-valued parameters. Replace the IN 2021-only branch with a `gov.states.in.tax.income.credits.earned_income.childless.in_effect` gate.
  - CT dropped from `states_using_federal_itemized_deductions` and `states_using_federal_standard_deduction` (CT-1040 uses neither — only a personal exemption); SC drops out effective TY 2026 per H. 4216 / Act 110 of 2026.
  - DC: `dc_eitc` continues to model Law 23-149 ITIN inclusivity; the previously-added `dc_base_eitc` diagnostic variable is removed (unreferenced in this PR's scope).
  - OH educator expense: the federal `educator_expense` is no longer in OH's deductions list. ORC § 5747.01(A)(31) only allows the *excess* above the federal $300 cap, modeled via the new `oh_educator_expense_deduction_person` input variable. Filers without explicit input receive 0 for the OH-only excess; downstream microdata should populate it. The federal-cap interaction is no longer auto-applied to the OH deduction list — an under-implementation, documented as a known limitation.
  - GA: `ga_itemized_deductions_adjustment` ships as an explicit-input stub for now (other-state taxes and exempt-investment interest are not separately observed in the baseline microdata).
  - HI: new student loan interest deduction subtree (`gov.states.hi.tax.income.subtractions.student_loan_interest/*`) and supporting `hi_modified_agi`, `hi_student_loan_interest_*` variables modelling pre-current IRC § 221, effective TY 2025+. The pre-2025 HI subtractions list retains `student_loan_interest_ald` so years 2021-2024 continue to receive the federal-equivalent SLI deduction.


## [1.721.2] - 2026-06-06

### Fixed

- Fix Alameda County name string in `in_ala` so it matches the all-caps county enum name (`ALAMEDA_COUNTY_CA`).


## [1.721.1] - 2026-06-06

### Fixed

- Restricted Kansas Commodity Supplemental Food Program eligibility to covered counties.


## [1.721.0] - 2026-06-06

### Added

- Added the Kansas Lifeline phone service supplement from the Kansas Universal Service Fund.


## [1.720.7] - 2026-06-05

### Fixed

- Restricted Missouri Commodity Supplemental Food Program eligibility to counties with DHSS distribution sites.


## [1.720.6] - 2026-06-03

### Changed

- Removed injected medicaid_cost_if_enrolled inputs from partner contract tests and re-derived expected outputs from the restored SLCSP-index Medicaid cost formula.


## [1.720.5] - 2026-06-03

### Fixed

- Model Virginia Medicaid parent eligibility limits by LIFC locality group.
- Prevent Virginia Medicaid LIFC locality limits from applying before their effective date.


## [1.720.4] - 2026-06-02

### Fixed

- Route the Iowa child/dependent care credit fraction lookup through the post-2023 consolidated taxable income so federal Schedule 1-A deductions (OBBBA enhanced senior deduction, qualified tip and overtime income exclusions, and passenger-vehicle loan interest) flow into the Iowa credit base.


## [1.720.3] - 2026-06-02

### Fixed

- Flow the federal OBBBA Schedule 1-A deductions (enhanced senior deduction, qualified tip and overtime income exclusions, and passenger-vehicle loan interest) through into Montana taxable income, since Mont. Code Ann. § 15-30-2120 starts from federal taxable income.


## [1.720.2] - 2026-06-02

### Fixed

- Remove the Utah Homeowner's/Renter's Relief from Utah income tax refundable credits, since it is administered on Form TC-90CB rather than Form TC-40. The credit remains in the household-level state property tax credits aggregate.
- Apply ACA premium tax credit formulas to years with historical SLCSP premiums.


## [1.720.1] - 2026-06-02

### Fixed

- Relocate the Rhode Island contrib reform tests to the lighter states shard so the two states-shard CI runners are balanced.
- Isolate refundable credit conversion contrib tests per-file so the other-shard-1 batch no longer exceeds the CI runner memory cap.


## [1.720.0] - 2026-06-02

### Added

- Added Alabama Child Care Subsidy Program (CCSP).


## [1.719.2] - 2026-06-01

### Fixed

- Wire the Vermont renter credit into the state property tax credits aggregate.


## [1.719.1] - 2026-06-01

### Fixed

- Correct the refundable credit conversion per-other-dependent credit to count all non-CTC tax-unit dependents.


## [1.719.0] - 2026-06-01

### Added

- Added the South Carolina Homestead Exemption property tax reduction.
- Added the Texas school district residence homestead exemptions.
- Added the Mississippi age or disability Homestead Exemption property tax reduction.


## [1.718.0] - 2026-06-01

### Added

- Added Nebraska Aid to the Aged, Blind, or Disabled - Payment Maintenance (AABD-PMT) program, the state's SSI supplement, including standard-of-need and shelter allowance parameters, eligibility rules, and living arrangement logic.


## [1.717.0] - 2026-06-01

### Added

- Minnesota Supplemental Aid (MSA) — State Supplementary Payment to SSI.


## [1.716.0] - 2026-06-01

### Added

- Implement West Virginia Child Care Assistance Program (CCAP).


## [1.715.3] - 2026-05-29

### Fixed

- Allocate taxable unemployment compensation by actual recipient instead of all to head.


## [1.715.2] - 2026-05-29

### Changed

- Moved Medicaid conditional cost allocation into PolicyEngine US using an SLCSP age, family-composition, and location cost index.


## [1.715.1] - 2026-05-28

### Fixed

- Fixed two code-health regressions on main: precompute per-person arrays in `ar_sra_countable_income` (replaces `sum()` over an entity-variable generator), and switch `wa_wccc_provider_type.defined_for` from `"wa_wccc_eligible_child"` to `StateCode.WA` so an input variable no longer carries a non-geographic gate.


## [1.715.0] - 2026-05-28

### Added

- Add Arkansas School Readiness Assistance (SRA) child care subsidy program. The 4% per-family copay ceiling is computed against countable (adult) income — children's SSI and Social Security are excluded per FSU §4.3.3 — and the per-child copay used in that ceiling is clamped to the child's actual provider charge. The ESS Year-1 alt path (FSU §4.1.5.1) is gated on earned income alone exceeding the TEA limit, consistent with the regulation's "earnings alone" wording.


## [1.714.0] - 2026-05-28

### Added

- Add New Jersey unemployment insurance rules. Phase-1 compute-only program: callers provide pre-aggregated base-period wages, qualifying base weeks, and qualifying dependents; the modeled benefit is not yet wired into the `unemployment_compensation` aggregate (mirrors the existing PA UC precedent).


## [1.713.0] - 2026-05-28

### Added

- Implement Washington State Working Connections Child Care (WCCC), the state's child care subsidy program (CCAP-equivalent).


## [1.712.1] - 2026-05-28

### Fixed

- Fixed YAML syntax error in partner API impact notice workflow.


## [1.712.0] - 2026-05-27

### Added

- Added Slack notices for partner API contract test changes.


## [1.711.0] - 2026-05-27

### Added

- Added coding-agent guidance for partner API contract tests and removed stale working references.


## [1.710.7] - 2026-05-27

### Fixed

- Validate changed changelog fragment paths in pull request CI.


## [1.710.6] - 2026-05-27

### Fixed

- Add a Medicaid community engagement exclusion input for American Indian or Alaska Native status.


## [1.710.5] - 2026-05-27

### Fixed

- Apply rate cap before deducting copay in DC, NJ, SC, RI, PA, ME, MA, VA, and DE child care subsidy formulas, so the family copay is properly deducted from the state's max reimbursement when expenses exceed the cap.
- Fix SNAP work-requirement treatment for per-person disqualifications and OBBBA ABAWD Indian exemptions.


## [1.710.4] - 2026-05-27

### Fixed

- Model the recent incarceration exception for Medicaid community engagement requirements.


## [1.710.3] - 2026-05-27

### Fixed

- Made `meets_ssi_disability_criteria` input-only so simulations use data-provided SSA disability-screen imputations instead of falling back to broad disability status.
- Removed `ssi_federal_fiscal_year_outlays`; SSI formulas remain calendar-year oriented, with reusable payment-date helpers available in `policyengine_us.tools.ssi`.


## [1.710.2] - 2026-05-27

### Added

- Added section 1115 minimum essential coverage adults to Medicaid work requirement applicability.


## [1.710.1] - 2026-05-27

### Fixed

- Derive monthly hours worked from last-week hours for Medicaid work requirements.


## [1.710.0] - 2026-05-27

### Added

- Add an annual approximation of the 2018-2019 Arkansas Works Medicaid work requirement.


## [1.709.1] - 2026-05-26

### Fixed

- Deduct the Parent Share of Cost from Texas Child Care Services when childcare expense exceeds the Board's maximum reimbursement rate.


## [1.709.0] - 2026-05-26

### Added

- Added Alabama senior homestead property tax relief.


## [1.708.0] - 2026-05-26

### Added

- Add Arizona MCTCP subtraction (Executive Order 2025-15) propagating the OBBBA federal enhanced senior, tip, overtime, and auto loan interest deductions to AZ subtractions starting 2025.


## [1.707.1] - 2026-05-25

No significant changes.


## [1.707.0] - 2026-05-25

### Added

- Added the Medicaid long-term care home equity limit from H.R. 1.


## [1.706.17] - 2026-05-25

No significant changes.


## [1.706.16] - 2026-05-25

### Added

- Added the Mississippi Working Disabled Medicaid buy-in pathway.
- Added Mississippi Healthier Mississippi Waiver Medicaid eligibility.

### Fixed

- Modeled SSI-recipient Medicaid eligibility for Section 209(b) states.
- Add explicit Medicare Savings Program fiscal accounting for MSP-only beneficiaries.


## [1.706.15] - 2026-05-25

### Added

- Added Medicaid community engagement pass-through eligibility for SNAP and TANF work-compliance determinations.

### Changed

- Made Medicaid cost if enrolled data-backed and used Medicaid enrollment, rather than the Medicaid dollar value, for categorical eligibility checks.

### Fixed

- Prevent a net capital loss in the Delaware pension exclusion basket from producing a negative subtraction that wipes out other DE subtractions.


## [1.706.14] - 2026-05-25

### Fixed

- Treat the FLSA overtime premium as a data-backed input instead of calculating it from annual hours and wages, and expose CPS occupation inputs used to construct it.


## [1.706.13] - 2026-05-24

### Fixed

- Fixed the CHIP child maximum age parameter unit and replaced the package description placeholder.


## [1.706.12] - 2026-05-24

### Fixed

- Added a codified Tax Reform Code reference for the Pennsylvania income tax rate.


## [1.706.11] - 2026-05-24

### Fixed

- Fixed the Connecticut EITC qualifying child bonus to require Connecticut EITC eligibility.


## [1.706.10] - 2026-05-24

### Changed

- Alphabetized TANF non-cash gross income limit state entries.


## [1.706.9] - 2026-05-24

### Fixed

- Added the Mass.gov guidance reference for Massachusetts Senior Circuit Breaker income sources.


## [1.706.8] - 2026-05-24

### Fixed

- Updated the income sources documentation example to use the current microsimulation API.


## [1.706.7] - 2026-05-24

### Fixed

- Fixed `RuntimeWarning: invalid value encountered in divide` in `qbid_amount` when the QBI phaseout length parameter is zero. The unguarded `(taxinc_less_qbid - po_start) / po_length` is now `np.divide(..., where=po_length > 0)` with a fully-phased-out fallback. Resolves the QBI source of the divide warnings tracked in #8216.
- Deprecated the legacy `has_marketplace_health_coverage` input and added ACA PTC regression coverage for reported Marketplace coverage flags.


## [1.706.6] - 2026-05-24

### Fixed

- Add a code-health test for non-vectorized built-in sum calls over entity variables.


## [1.706.5] - 2026-05-24

### Fixed

- Make future-year contrib reform tests robust to CPI forecast updates.
- Fix Michigan homestead property tax credit eligibility for filers above the total household resources limit.


## [1.706.4] - 2026-05-24

### Fixed

- Update Alaska Permanent Fund Dividend and energy relief amounts for 2025 and 2026.


## [1.706.3] - 2026-05-24

### Added

- Added an SSA disability-screen variable for data-backed SSI disability modeling.


## [1.706.2] - 2026-05-24

### Fixed

- Add regression tests asserting Roth 401(k) and 403(b) contributions do not reduce taxable wages, and document the exclusion in the pre-tax contributions parameter.


## [1.706.1] - 2026-05-24

### Fixed

- Enforced the section 415(c) annual additions limit on self-employed pension contributions.


## [1.706.0] - 2026-05-24

### Added

- Cap traditional and Roth 401(k) and 403(b) contributions at the IRC Section 402(g) elective deferral limit, including age-based catch-ups.


## [1.705.23] - 2026-05-24

### Fixed

- Fixed the DC property tax credit applying outside DC.


## [1.705.22] - 2026-05-24

### Added

- Added the Minnesota homeowner Homestead Credit Refund.


## [1.705.21] - 2026-05-24

### Fixed

- Enforce the combined traditional and Roth IRA contribution limit.


## [1.705.20] - 2026-05-24

No significant changes.


## [1.705.19] - 2026-05-24

No significant changes.


## [1.705.18] - 2026-05-24

No significant changes.


## [1.705.17] - 2026-05-24

### Fixed

- State payroll wage bases are now organized by state program.


## [1.705.16] - 2026-05-24

No significant changes.


## [1.705.15] - 2026-05-24

No significant changes.


## [1.705.14] - 2026-05-24

### Fixed

- Split Pennsylvania refundable credits from state income tax before refundable credits.


## [1.705.13] - 2026-05-24

### Fixed

- Added Minnesota Paid Leave employee contributions to employee payroll taxes.


## [1.705.12] - 2026-05-24

### Fixed

- Added Pennsylvania employee unemployment compensation withholding to employee payroll taxes.


## [1.705.11] - 2026-05-23

### Fixed

- Fixed New Mexico modified gross income to include retirement account distributions.


## [1.705.10] - 2026-05-23

### Added

- Add explicit New Mexico, South Carolina, and West Virginia 529 plan contribution deductions.


## [1.705.9] - 2026-05-23

### Fixed

- Fixed Oklahoma's Child Care/Child Tax Credit to include federal non-refundable Child Tax Credit amounts used against federal income tax.


## [1.705.8] - 2026-05-23

### Fixed

- Fix long-run Social Security benefit aging to use gross Social Security benefits instead of taxable Social Security income.


## [1.705.7] - 2026-05-23

### Fixed

- Fixed Oklahoma sales tax relief credit gross income to net capital gains before applying the positive-only rule.


## [1.705.6] - 2026-05-23

### Fixed

- Fixed New Jersey filing-threshold zero-out logic in state income tax variables.
- Fixed Montana joint capital gains tax threshold application.


## [1.705.5] - 2026-05-23

### Added

- Added a TAXSIM-compatible total FICA output variable.


## [1.705.4] - 2026-05-23

### Fixed

- State payroll taxes now use program-specific wage bases for pre-tax payroll deductions.


## [1.705.3] - 2026-05-23

No significant changes.


## [1.705.2] - 2026-05-23

### Fixed

- California now adds back Health Savings Account contributions for state income tax and payroll-tax wage bases.


## [1.705.1] - 2026-05-22

### Fixed

- Traditional 401(k) and 403(b) elective deferrals no longer incorrectly reduce the FICA (Social Security and Medicare) wage base. Under IRC §3121(a), only Section 125 cafeteria plan items (employer-sponsored health premiums and HSA payroll contributions) reduce FICA wages. This fixes understated Social Security and Medicare tax in any simulation with retirement deferrals.


## [1.705.0] - 2026-05-22

### Added

- Implement Missouri State Supplementary Payment (SAB and SNC components) under DSS Family Support Division.


## [1.704.0] - 2026-05-22

### Added

- Add Maryland Public Assistance to Adults (state SSP).


## [1.703.2] - 2026-05-22

### Fixed

- Monthlyized federal SSI payments, SSI living arrangements, and state SSI supplements, added a fiscal-year SSI outlay variable, and marked countable resource balances as stock variables.


## [1.703.1] - 2026-05-21

### Changed

- Update Medicaid work requirement eligibility to reflect CMS community engagement guidance.


## [1.703.0] - 2026-05-21

### Added

- Added the Indiana Over 65 Property Tax Credit.


## [1.702.1] - 2026-05-21

No significant changes.


## [1.702.0] - 2026-05-21

### Added

- Added the North Dakota Renter's Refund.
- Added the Pennsylvania Property Tax/Rent Rebate standard rebate.


## [1.701.1] - 2026-05-21

### Fixed

- Keep the SSI substantial gainful activity screen separate from the data-backed SSI disability criteria variable and preserve data-backed SSI disability criteria across future analysis years.


## [1.701.0] - 2026-05-21

### Added

- Added a data-overridable SSI disability criteria variable for calibrated SSI simulations.


## [1.700.2] - 2026-05-20

### Changed

- Apply Georgia HB463 (2025-2026): cut the flat individual income tax rate to 4.99%, raise the standard deduction to $30,000 joint / $15,000 single, raise the dependent exemption to $5,000, increase the age-65+ retirement income exclusion to $70,000 in 2027, and add qualified-overtime and cash-tip exclusions for tax years 2026-2028.


## [1.700.1] - 2026-05-20

### Added

- Backfill HHS State Median Income parameter with FY2018 through FY2021 historical values.


## [1.700.0] - 2026-05-19

### Added

- Add statutory American Opportunity Credit student eligibility inputs and compute eligibility from those inputs.
- Add a taxable Roth conversions input for tax-only retirement conversion modeling.

### Changed

- Reintroduce age-specific labor supply response multipliers without changing the legacy scalar income elasticity path, and fix the labor-supply-response zero guard so nonzero primary or secondary substitution elasticities are not skipped.
- Removed non-geographic guards from input variables so they remain pure data inputs, aligned CHIP take-up with other take-up input flags, removed the obsolete CHIP take-up seed/rate controls, and added checks preventing input variables from using formulas, adds, subtracts, or non-geographic `defined_for` gates.

### Fixed

- Fixed the Maryland pension exclusion maximum amount for 2026.
- Count SSTB self-employment income in Social Security, state and benefit income definitions, and mixed-category QBID allocation.
- Fixed Idaho's OBBBA Schedule 1-A deduction conformity after 2028.
- Fix EITC earned income calculations for self-employment loss netting.
- Add the missing FY2025 North Carolina SNAP telephone utility allowance.


## [1.699.1] - 2026-05-19

### Fixed

- Fix Medicare enrollment defaults by modeling enrollment as eligibility-gated take-up.


## [1.699.0] - 2026-05-19

### Added

- Added `gov.contrib.refundable_credit_conversion` reform: a configurable refundable flat credit composed of per-taxpayer, per-CTC-dependent, per-other-dependent, per-household, and per-earner earnings-subsidy components. The credit is appended to the federal refundable credit list when `in_effect` is true. Repealing existing credits and deductions is handled separately via direct overrides to baseline parameters.


## [1.698.0] - 2026-05-19

### Added

- Implemented the Alaska Child Care Assistance Program (CCAP) for PASS II (post-ATAP transitional) and PASS III (general low-income); PASS I (ATAP-bundled) and PASS IV (OCS protective services) not modeled.

### Changed

- Replaced the full US County enum (3,175 values) with a 29-value AKCCAPRateRegion enum for Alaska CCAP rate-region lookups, cutting the AK CCAP test suite from ~10 minutes to ~12 seconds.


## [1.697.0] - 2026-05-19

### Added

- YAML tests under tests/policy/baseline/partners/ that fail CI when a PR would change calculation results for any household API partner, surfaced as a standalone "Household API Partners" CI check. Includes (1) customer fixture mirrors for Amplifi, Impactica, and MyFriendBen, (2) analytics_coverage/ with 81 per-signature test cases grouped by state (one per unique input-variable shape sent through the production API), and (3) analytics_coverage/edge_cases/ with 642 boundary cases organized as federal/{category}/{program}/ (tax_credits, nutrition, healthcare, childcare, cash, housing, utility, composition) and state/{xx}/{program}.yaml. Cases target binding thresholds — income at FPL boundaries, age cutoffs, asset limits, immigration status, household composition — using state-aware values (e.g., per-state SNAP BBCE multipliers).
- Add the District of Columbia Senior Citizen or Disabled Property Owner Tax Relief.


## [1.696.0] - 2026-05-19

### Added

- Added Utah Homeowner's/Renter's Relief.


## [1.695.0] - 2026-05-19

### Added

- Implemented Minnesota's renter's credit under Minn. Stat. §290.0693 for tax year 2024 onward, including household-income adjustments, rent constituting property taxes, refundable credit integration, and TAXSIM state property tax credit coverage.


## [1.694.0] - 2026-05-19

### Added

- Add SC OBBBA non-conformity addition for 2025 (standard deduction increase, senior deduction, tip/overtime/auto loan deductions).


## [1.693.6] - 2026-05-18

### Fixed

- Restricted the New Mexico net capital gains 40% deduction to zero from 2025-01-01 per HB0037 (2024), which amended NMSA 7-2-34(A)(2) to apply the 40% element only to gains from the sale of a business. The capped element (up to $1,000) continues to apply.


## [1.693.5] - 2026-05-18

### Fixed

- Backdate Massachusetts TAFDC and EAEDC standard assistance amounts to include FY25 (April 2025) 10% increase. The FY24 raise scheduled for April 2024 was rescinded by 9C cuts in January 2024; the actual increase came from the FY25 budget.


## [1.693.4] - 2026-05-18

### Fixed

- Update 2026 Social Security benefit parameters to official SSA amounts and project wage-indexed thresholds with statutory NAWI formulas.


## [1.693.3] - 2026-05-18

### Fixed

- Extend long-run dollar-input upraters through 2100 and limit the Trustees core threshold reform to federal wage-indexed tax parameters.


## [1.693.2] - 2026-05-18

### Fixed

- Use HUD Section 8 income limits to determine housing assistance eligibility.


## [1.693.1] - 2026-05-17

### Changed

- Compute the Supplemental Poverty Measure capped housing subsidy from housing assistance, the SPM threshold housing portion, and HUD tenant payment.


## [1.693.0] - 2026-05-17

### Added

- Added a BEA NIPA proprietors' income mapping variable.


## [1.692.1] - 2026-05-17

### Changed

- Gate housing assistance on a take-up input and use HUD Fair Market Rent as the national payment-standard fallback.


## [1.692.0] - 2026-05-17

### Added

- Added the HUD Fair Market Rent CSV data store, a `hud_fair_market_rent` variable, and a `download_hud_fmr` helper script (Phase 1: county-level FY2025 with a placeholder seed row — full data refresh runs via the script with a free HUD API key).


## [1.691.14] - 2026-05-17

### Changed

- Remove redundant uprating metadata and class-level aggregation metadata from variables that already define their computation explicitly.


## [1.691.13] - 2026-05-17

### Changed

- Include child support received and workers' compensation in SPM resources, and keep SPM housing and energy subsidies on canonical input variables.


## [1.691.12] - 2026-05-16

### Fixed

- Extend the CRFB non-refundable Social Security credit reform so it continues feeding into non-refundable credits after 2035.


## [1.691.11] - 2026-05-16

### Fixed

- Subtract Form 4952 investment-income elections from net capital gain for the federal capital-gains tax.
- Update the 2026 Social Security payroll cap to the official SSA contribution and benefit base.


## [1.691.10] - 2026-05-14

### Fixed

- Fix asset stock variables being divided across months in SNAP categorical eligibility calculations.


## [1.691.9] - 2026-05-14

### Fixed

- Fixed the Nebraska refundable Child Tax Credit child-care eligibility proxy to read `tax_unit_childcare_expenses` (populated by typical tax filers) instead of `pre_subsidy_childcare_expenses` (only populated by benefits-program calculations).


## [1.691.8] - 2026-05-14

### Fixed

- Fixed the AMT capital-gains calculation to read the regular-tax ordinary-income portion (Schedule D Tax Worksheet line 14 / line 21) for Form 6251 Part III line 27, so that filers whose AMTI minus exemption is below the 20% LTCG bracket threshold no longer overflow gains into the 20% bracket.


## [1.691.7] - 2026-05-14

### Changed

- Apply Arkansas HB1001 (2026 1st Extraordinary Session) individual income tax rate cuts effective tax year 2026.

### Fixed

- Set explicit 2025 Maine property tax fairness credit benefit-base values to match the published Schedule PTFC/STFC line 8 table ($2,550 single / $3,300 HoH-one-child or joint-no-child / $4,050 joint or HoH-multi / $4,100 senior). IRS uprating with downwards $50 rounding produced values $50 short.


## [1.691.6] - 2026-05-13

### Fixed

- Applied the 2025 federal-AGI-based phaseout to the Maine non-military pension income deduction.


## [1.691.5] - 2026-05-13

### Fixed

- Adjust the Kentucky family size tax credit rate brackets at the 1.27 and 1.33 boundaries to account for KY's 0.5-cent rounding-up convention in the Schedule ITC table.


## [1.691.4] - 2026-05-12

### Fixed

- Fix tax_unit_itemizes tied-federal-tax fallback to compare federal standard against federal itemized deductions, restoring TaxAct/TAXSIM behavior and resolving downstream CO/VT/LA state-tax discrepancies.


## [1.691.3] - 2026-05-12

### Changed

- Remove the reported SNAP simulation switch and public SNAP/TANF-reported variables, and make SSI disability depend on modeled disability rather than reported SSI receipt.
- Remove public reported-variable paths for WIC, school meals, state income tax, SALT, and SPM tax inputs; include ACP/EBB directly in net income, and rename remaining data-backed SPM housing and energy subsidy inputs without the reported suffix.
- Make social_security_retirement the canonical input variable and remove the separate reported Social Security retirement variable and parameter.


## [1.691.2] - 2026-05-12

### Fixed

- Updated the Maine Sales Tax Fairness Credit base amount and phase-out start for 2025.


## [1.691.1] - 2026-05-12

### Changed

- Support legacy per-fuel expense inputs as fallbacks in DC, MA, and IL LIHEAP formulas.


## [1.691.0] - 2026-05-12

### Added

- Add Washington Senior Citizens and Disabled Persons Property Tax Exemption Program, including ESSB 6162 (2026) provisions effective for taxes levied for collection in 2027 and thereafter.


## [1.690.7] - 2026-05-10

### Fixed

- Fixed SNAP categorical eligibility so SSI only qualifies a multi-person SPM unit when all members receive SSI.


## [1.690.6] - 2026-05-10

### Fixed

- Net Medicare Part B premiums in baseline SPM expenses against cycle-free Medicare Savings Program coverage, preserve reported premiums as an audit input, and stop treating reported health insurance premiums as pre-tax wage deductions in federal AGI.


## [1.690.5] - 2026-05-10

### Fixed

- Fix New York and elderly/disabled SNAP BBCE gross income limits.


## [1.690.4] - 2026-05-10

### Fixed

- Fix WIC income eligibility to use the July-June WIC income guideline year.


## [1.690.3] - 2026-05-08

### Fixed

- Fix ACA Premium Tax Credit and Basic Health Program eligibility for lawfully present immigrants who are ineligible for Medicaid due to immigration status, including Medicaid five-year-bar cases.


## [1.690.2] - 2026-05-08

### Fixed

- Fix SPM childcare earnings cap projection for datasets with multiple SPM units.


## [1.690.1] - 2026-05-08

### Changed

- Made SPM geographic adjustments formulaic from congressional district and tenure instead of backing them out from stored thresholds.


## [1.690.0] - 2026-05-07

### Added

- Add Census SPM weekly work-expense parameters and formulas for work and childcare expense caps.


## [1.689.0] - 2026-05-07

### Added

- Add an SPM unit geographic adjustment input and use it to calculate SPM thresholds.


## [1.688.1] - 2026-05-07

### Fixed

- Fix ACA family-tier premium calculations for older dependents in New York and Vermont.


## [1.688.0] - 2026-05-06

### Added

- Added an explicit Trustees federal income tax parameter reform for long-run TOB analysis scenarios.


## [1.687.0] - 2026-05-05

### Added

- Add TANF max benefit standard variables for AZ, CA, CT, FL, HI, KS, NY, and VT following CBPP/WRD research conventions for cross-state comparison.

### Changed

- Updated GitHub Actions workflows for Node 24-compatible action runtimes.


## [1.686.1] - 2026-05-05

### Fixed

- Aligned CHIP spending and enrollment calibration to FY2024 for 2024 simulations.


## [1.686.0] - 2026-05-05

### Added

- Implement Washington State Supplementary Payment for SSI recipients.


## [1.685.0] - 2026-05-05

### Added

- State universal free school meal programs in CA, CO, MA, ME, MI, MN, NM, NY, and VT.


## [1.684.0] - 2026-05-05

### Added

- Implement Washington's Early Childhood Education and Assistance Program (ECEAP), including the standard ECEAP eligibility for ages 3-5, Birth to Three ECEAP eligibility for children below age 3, and per-slot benefit values.


## [1.683.0] - 2026-05-05

### Added

- Added an explicit Trustees core threshold reform for long-run TOB analysis scenarios.


## [1.682.1] - 2026-05-05

### Changed

- Added runtime metadata with installed policyengine-core identity for bundle validation.


## [1.682.0] - 2026-05-05

### Added

- Add CBO-style household income concepts and equivalized variants, including employer-sponsored insurance premiums in market income.


## [1.681.0] - 2026-05-04

### Added

- Added New York TANF home energy, supplemental home energy, and shelter allowance components, and a Vermont Reach Up special housing allowance, so cross-state TANF benefit comparisons match CBPP and the Urban Welfare Rules Database.

### Fixed

- Fixed Hawaii TANF maximum benefit to apply the steady-state mandatory-work 20% Standard of Assistance reduction, updated Kansas TANF to the Group IV non-shared living standard (the most-populous-county convention) so headline benefit values align with cross-state research reporting, and corrected the Vermont Reach Up special housing allowance to pay only the lesser of (housing expenses in excess of the maximum housing allowance) or $90 per Rule 2244.3, replacing the previous flat $90 payout.


## [1.680.0] - 2026-05-01

### Added

- Extended SNAP Heat and Eat always-apply-SUA treatment to 13 additional states and DC (CA, CT, DC, MA, MD, ME, MI, MT, NY, OR, PA, RI, VT, WA).


## [1.679.0] - 2026-04-30

### Added

- Kentucky State Supplementary Payment (SSP) covering Personal Care Home, Community Integration Supplementation, Family Care Home, and Caretaker Services categories.
- Implement Maine State Supplementary Payment (SSP).


## [1.678.0] - 2026-04-30

### Added

- Washington State Family Assistance and Refugee Cash Assistance programs.
  Fix Washington TANF immigration eligibility, add `years_since_us_entry` and `wa_show_all_cash_assistance_programs` variables.


## [1.677.0] - 2026-04-30

### Added

- Add a Washington Paid Family and Medical Leave eligibility and maximum benefit calculator.

### Fixed

- Fix optional senior or disabled Medicaid countable income to apply state-specific disregards within the Medicaid pathway, including Connecticut's unearned-income-specific rule.


## [1.676.5] - 2026-04-30

### Fixed

- Fix Medicaid MAGI household construction to use person-specific tax-filer and non-filer rules instead of a tax-unit proxy, including child/dependent filing-threshold income treatment.


## [1.676.4] - 2026-04-30

### Changed

- Improve WIC benefit valuation by assigning detailed federal food packages, updating cash-value benefit amounts, and using WIC-specific countable income.


## [1.676.3] - 2026-04-30

### Fixed

- Removed the one-time Rhode Island child tax rebate from the ongoing state Child Tax Credits catalog, eliminating a phantom $250 per child value in taxsim state CTC output for 2023 onward.


## [1.676.2] - 2026-04-30

### Fixed

- Enforced the federal CHIP cost-sharing cap on modeled CHIP premiums.
- Added rules-based Medicaid premium modeling for Michigan Healthy Michigan Plan contributions and Montana HELP premiums.


## [1.676.1] - 2026-04-30

### Fixed

- Reconciled FLSA overtime regular-rate calculations with annual employment income.


## [1.676.0] - 2026-04-29

### Added

- Added the Maine millionaire income tax surcharge, affordability payments, and 2026 Property Tax Fairness Credit cap increase.


## [1.675.0] - 2026-04-29

### Added

- Pennsylvania Unemployment Compensation.


## [1.674.1] - 2026-04-29

### Fixed

- Fix state benchmark tests affected by modeled Medicare enrollment inputs.


## [1.674.0] - 2026-04-29

### Added

- Added Michigan State Supplementary Payment (SSP) program.


## [1.673.1] - 2026-04-29

### Fixed

- Split medical expenses into program-specific variables and remove the generic medical out-of-pocket expense aggregate.


## [1.672.0] - 2026-04-28

### Added

- Implement Louisiana Optional State Supplement (OSS).


## [1.671.0] - 2026-04-28

### Added

- Connecticut, Nebraska, and North Dakota stillbirth tax provisions effective 2022.


## [1.670.2] - 2026-04-27

### Fixed

- Fix Marketplace selected-plan and net premiums for unsubsidized households.


## [1.670.1] - 2026-04-27

### Fixed

- Exclude children with employer-sponsored insurance from CHIP eligibility.


## [1.670.0] - 2026-04-27

### Added

- Added Idaho conformity to the federal enhanced senior deduction through Idaho's qualified business income and federal Schedule 1-A deduction path starting in 2025.
- Add Maine LD 229 income tax bracket expansion reform (3 to 5 brackets).


## [1.669.0] - 2026-04-27

### Added

- Added Basic Health Program (ACA §1331) coverage modeling. Creates a shared `gov/hhs/basic_health_program` coverage path covering MN MinnesotaCare, NY Essential Plan, OR OHP Bridge (2025+), and DC Healthy DC Plan (2026+). BHP-eligible people are excluded from ACA Premium Tax Credit eligibility, so per-state PTC projections now zero out for BHP enrollees. Eligibility enforces the statutory 133–200% FPL band (250% FPL in NY from 2025). Moves the state adult/parent Medicaid income ceilings back to Medicaid-only levels in BHP states so people above the Medicaid line fall through to BHP rather than silently losing coverage. Refs #8112.


## [1.668.0] - 2026-04-26

### Added

- Added 2026 ACA lowest-cost bronze plan (`lcbp`) rating-area premiums and bronze companion variables.


## [1.667.1] - 2026-04-25

### Fixed

- Fix farm operations income, business self-employment tax, and labor supply response inputs.


## [1.667.0] - 2026-04-25

### Added

- Add shared CPS tax-unit construction helper rules.


## [1.666.2] - 2026-04-24

### Fixed

- Backfilled Medicaid and CHIP income limit parameters to 2018 using official CMS sources, including thresholds stored with the 5 percentage-point MAGI disregard.


## [1.666.1] - 2026-04-23

### Fixed

- Removed the one-time Connecticut child tax rebate from the ongoing state Child Tax Credits catalog, eliminating a phantom $250 per child value in taxsim state CTC output for 2023-2026.


## [1.666.0] - 2026-04-23

### Added

- North Carolina Child and Dependent Care Credit contrib reform (refundable, 30% match of federal credit, 2026+).


## [1.665.0] - 2026-04-22

### Added

- Add Florida Optional State Supplementation (OSS).


## [1.664.0] - 2026-04-22

### Added

- Add Washington millionaires tax (9.9% on income above $1M) and WFTC age expansion (18+) per ESSB 6346. Removes contributed reform since bill is now law.


## [1.663.0] - 2026-04-22

### Added

- Maryland military retirement income subtraction (Md. Code Tax-General § 10-207(q)) from 2021 onward, including the Keep Our Heroes Home Act increase to $12,500 / $20,000 effective 2023.


## [1.662.1] - 2026-04-22

### Fixed

- Cap the Oklahoma earned income tax credit at remaining tax liability in years where it is non-refundable (2016-2021).


## [1.662.0] - 2026-04-22

### Added

- Add California AB 2591 contributed reform: standard deduction at the federal poverty line.


## [1.661.0] - 2026-04-21

### Added

- Added Kansas State Supplemental Payment Program (SSPP) for SSI recipients in Medicaid-approved institutions.


## [1.660.1] - 2026-04-21

### Fixed

- Update SSI state supplement program registry to mark CT, DC, ID, IN, NM, SC, and TX as complete.


## [1.660.0] - 2026-04-21

### Added

- Add DC Optional State Supplemental Payment (OSSP) program.


## [1.659.6] - 2026-04-21

### Fixed

- Fix test_batched.py silently dropping `--batches N` and `--exclude` for folders without subdirectories, which caused duplicated and under-parallelized CI test runs.


## [1.659.5] - 2026-04-21

### Fixed

- Fixed MT state_income_tax returning $0 for 2024+ by replacing min_(indiv, joint) with where(filing_separately, indiv, joint) in mt_income_tax_before_refundable_credits_unit.
- Fixed OH senior citizen credit to check both head and spouse age per ORC 5747.055.


## [1.659.4] - 2026-04-20

### Fixed

- Split heavy CI test jobs into parallel matrix runners with 60-min timeouts to avoid memory exhaustion on 16 GB GitHub Actions runners.


## [1.659.3] - 2026-04-20

### Fixed

- Rewrite `federal_eitc_without_age_minimum` to compose the federal EITC without mutating the shared tax-benefit system, eliminating an order-dependent test pollution bug in Maryland EITC calculations.


## [1.659.2] - 2026-04-20

### Fixed

- Reverted the 2029 sunset from `senior_deduction/amount.yaml` and removed its corresponding test — the sunset is handled at the deduction aggregator level, and zeroing the amount parameter broke the CRFB `senior_deduction_extension` tests.


## [1.659.1] - 2026-04-20

### Fixed

- Fixed the federal senior deduction phase-out to apply per-senior rather than to the combined total, matching IRS Schedule 1-A Part V.


## [1.659.0] - 2026-04-19

### Added

- Added `medicaid_premium` federal aggregator variable plus Indiana HIP POWER Account contribution (`in_hip_power_account_contribution`), and wired `medicaid_premium` into `spm_unit_medical_out_of_pocket_expenses`. Collection is currently paused in Indiana; the encoded schedule is reform-ready.


## [1.658.0] - 2026-04-19

### Added

- Added `marketplace_net_premium` variable — annual Marketplace plan premium net of applied PTC.

### Changed

- SPM unit medical out-of-pocket expenses now uses rules-based `income_adjusted_part_b_premium` (base + IRMAA) in place of the imputed `medicare_part_b_premiums`, so reforms to the Medicare Part B base premium or IRMAA thresholds propagate through SPM resources.


## [1.657.1] - 2026-04-19

### Changed

- Added `spm_unit_medical_out_of_pocket_expenses` that combines person-level imputed MOOP with rules-based tax-unit-level premiums (currently `chip_premium`). `spm_unit_spm_expenses` now reads the wrapper instead of listing MOOP and each premium separately.


## [1.657.0] - 2026-04-19

### Added

- Added `per_capita_chip_gross` and `chip_gross` variables that reconstruct gross CHIP service value by adding CMS-21 state cost-sharing offsets to the net-of-premium MACPAC spending.


## [1.656.2] - 2026-04-19

### Fixed

- Split the Full Suite YAML batch grouping in `tests/test_batched.py` so each heavy folder runs in its own isolated subprocess. Previous grouping (3 folders per contrib batch, paired gov/ folders in the baseline-other job) pushed peak memory to ~8-9 GB per subprocess, which OOMed the 16 GB ubuntu-latest runner once the policyengine-core 3.24+ overhead landed and surfaced as `The runner has received a shutdown signal` mid-batch. Each batch now targets ≤5 GB peak, eliminating the intermittent Full Suite failures without changing test coverage.


## [1.656.1] - 2026-04-19

### Changed

- Include `chip_premium` in `spm_unit_spm_expenses` so CHIP premium reforms propagate to SPM resources.


## [1.656.0] - 2026-04-19

### Added

- Added `household_health_costs` aggregate; `chip_premium` now reduces `household_net_income` when health benefits are counted as income.

### Fixed

- Added historical effective-date brackets for MO and NY CHIP premium schedules so `chip_premium` returns accurate 2020-2026 values for the 2024 data-imputation baseline anchor.


## [1.655.1] - 2026-04-19

### Fixed

- Bump `policyengine-core` minimum to `>=3.25.0` to pick up the `set_input` preservation fix from PolicyEngine/policyengine-core#475. Addresses the `state_fips` / `tax_unit_itemizes` / household-dataset regression (PolicyEngine/policyengine-us#8058) where `apply_reform` wiped user-provided dataset inputs during structural reforms.


## [1.655.0] - 2026-04-19

### Added

- Added `chip_premium` variable with CHIP premium and enrollment-fee implementations for 17 states (AL, CT, DE, FL, GA, IA, ID, IL, IN, KS, LA, MA, MI, MO, NY, TX, WI).


## [1.654.0] - 2026-04-18

### Added

- Model CHIP enrollment separately from eligibility via `chip_enrolled`, `takes_up_chip_if_eligible`, `chip_take_up_seed`, and `gov.hhs.chip.takeup_rate` (default 0.93), matching the Medicaid takeup pattern. `chip`, `chip_federal_share`, `chip_federal_cost`, and `chip_state_cost` now gate on enrollment rather than raw eligibility.
- Federal/state cost attribution for Medicaid (FMAP per 42 USC 1396d) and CHIP (enhanced FMAP per 42 USC 1397ee), plus cross-program `federal_benefit_cost` and `state_benefit_cost` aggregates.


## [1.653.5] - 2026-04-18

### Fixed

- Excluded earnings of CT Care 4 Kids family members under 18 who are not parents of the applicant child from countable income, per RCSA 17b-749-05(b)(2)(E).
- Excluded minor children's earnings from NJ CCAP countable income, per the CCAP application form (CC-1) which collects earnings only from applicant/co-applicant.
- Excluded earnings of VA CCSP household members under 18 from countable income, per 8VAC20-790-40(H).
- Documented that VA CCSP family day home rates vary by region only, not by age group, with new regression tests.


## [1.653.4] - 2026-04-18

### Changed

- Bump policyengine-core floor to 3.24.4 (closes #8066).


## [1.653.3] - 2026-04-18

### Fixed

- Stop classifying both spouses as COUPLE_ONE_ELIGIBLE for Alaska Adult Public Assistance when both are individually ABD-eligible but not jointly claiming.
- Require the presence of at least one head/spouse for New Jersey CCAP activity eligibility so units with only dependents no longer vacuously pass the test.
- Require the presence of at least one head/spouse for South Carolina CCAP activity eligibility so units with only dependents no longer vacuously pass the test.


## [1.653.2] - 2026-04-18

### Fixed

- Scale the New Jersey CCAP family co-payment by children actually receiving care, not just all eligible children.
- Apply the Connecticut Care 4 Kids activity test to the tax-unit head or spouse only, so a working dependent does not qualify the family.


## [1.653.1] - 2026-04-18

### Fixed

- Migrate weekly-uv-lock workflow to GitHub App token (POLICYENGINE_GITHUB PAT expired).


## [1.653.0] - 2026-04-18

### Added

- Implement South Carolina CCAP.


## [1.652.0] - 2026-04-17

### Added

- Add Connecticut Child Care Assistance Program (CCAP/Care 4 Kids).

### Fixed

- Extend `tip_income_deduction_occupation_requirement_met` to recognize
  SSTB status from the per-category `sstb_self_employment_income` input,
  not only the legacy all-or-nothing `business_is_sstb` flag. This keeps
  the §224 SSTB exclusion in force for self-employed tipped workers who
  populate the new SSTB inputs added in #7944.
- Applied the IRS Form 8917 cap to the pre-2021 tuition above-the-line deduction, which previously flowed into AGI uncapped.
- Corrected the Lifetime Learning Credit phase-out thresholds to use pre-2021 IRS Form 8863 values, which differed from the American Opportunity Credit before the Consolidated Appropriations Act, 2021 harmonized them.
- Add regression test that constructs the tax-benefit system and bump policyengine-core floor to 3.24.0 so parameter breakdown/children mismatches fail CI rather than at user import time (issue #8055).


## [1.651.0] - 2026-04-17

### Added

- Add Virginia Child Care Subsidy Program (CCSP).


## [1.650.0] - 2026-04-17

### Added

- Add decomposed marginal tax rate variables: federal_marginal_tax_rate, state_marginal_tax_rate, and fica_marginal_tax_rate.
- Added Idaho Aid to the Aged, Blind, and Disabled (AABD) cash assistance program.
- Add New Jersey Child Care Assistance Program (CCAP).
- Added a contributed Minnesota HF4890 reform with income tax rate schedules by filing status.


## [1.649.1] - 2026-04-17

### Fixed

- Propagate tax_unit_itemizes from the parent sim to the no_salt branch in ctc_limiting_tax_liability to avoid a refundable_ctc -> tax_unit_itemizes -> tax_liability_if_itemizing -> income_tax -> refundable_ctc cycle. Fixes #8059.


## [1.649.0] - 2026-04-17

### Added

- Add Connecticut State Supplementary Payment (SSP).

### Changed

- Refine AK, AL, and DE SSP living arrangement variables. `ak_ssp_living_arrangement` now has entity Person (was Household); consumers must provide it at the Person level.
- Update `CONTRIBUTING.md` and the weekly-uv-lock workflow to use the towncrier `changelog.d/` fragment format. The old `changelog_entry.yaml` flow was deprecated some time ago; the contributor docs and the weekly uv-lock bot both still created YAML entries, so the bot's own PRs failed the "Check changelog fragment" CI step and human contributors following the docs hit the same wall.


## [1.648.0] - 2026-04-17

### Added

- Implement Indiana State Supplementary Payment (SSP).


## [1.647.1] - 2026-04-17

### Fixed

- Freeze Maine standard deduction at pre-OBBBA amounts because Maine conforms to the Internal Revenue Code as of December 31, 2024 (36 MRSA Sec. 111) and did not adopt the One Big Beautiful Bill Act increase.


## [1.647.0] - 2026-04-17

### Added

- Support Python 3.9 and 3.10 (in addition to 3.11–3.14). On Python 3.9/3.10, pip resolves `policyengine-core` to a version that has been relaxed to support older Python (3.24.0+); on 3.11+ behavior is unchanged.


## [1.646.4] - 2026-04-17

### Fixed

- Fixed ssi_claim_is_joint to treat spouses as separate individuals when either is in a medical treatment facility per 20 CFR 416.414(b)(3).


## [1.646.3] - 2026-04-17

### Fixed

- Gate aca_ptc on tax_unit_is_filer so non-filers receive zero per IRC 36B(a).
- Fall back to the county-level slcsp_rating_area_default when the LA County zip-code lookup returns 0, so LA households without a three_digit_zip_code still receive a valid ACA PTC.


## [1.646.2] - 2026-04-17

### Fixed

- Add `HAINES_BOROUGH_AK` and `PETERSBURG_BOROUGH_AK` to the `County` enum so that households in Haines Borough (FIPS 02100) and Petersburg Borough (FIPS 02195) are correctly assigned to the `AK_SE` SNAP utility region per Alaska's FSP-77 instead of falling back to `AK_C`.
- Add federal AGI upper-bound check to `ca_eitc_eligible` per FTB 3514 (Steps 7-8): CalEITC is denied when federal adjusted gross income exceeds the earned-income threshold (`gov.states.ca.tax.income.credits.earned_income.phase_out.final.end`).


## [1.646.1] - 2026-04-17

### Fixed

- Fix seven more parameter breakdown ranges (SNAP max allotment, SNAP utility deductions, ND TANF standard of need) where the second breakdown dimension excluded existing children. Surfaced by core 3.24.0's stricter validator.


## [1.646.0] - 2026-04-17

### Added

- Add 529 plan contribution state tax benefits across 24 states: deductions in AL, DE, IA, ID, IL, KS, LA, MA, MD, ME, MI, MO, MS, ND, NE, NJ, OK, PA, VA, WI; credits in IN, OR, UT, VT.


## [1.645.0] - 2026-04-17

### Added

- Implement the IRC § 461(l) excess business loss limitation, applying it to self-employment, farm, rental, estate/trust, partnership/S-corp, and Form 4797 other net gain losses. Treat capital losses separately under the Section 1211 limit. Extend the limitation permanently for 2027 onwards per OBBBA § 70601.


## [1.644.1] - 2026-04-17

### Fixed

- Fix eight parameter breakdown ranges that declared fewer (or different) children than the parameter actually had. These were silently mismatched until core 3.24.0 upgraded the mismatch from a warning to an error.


## [1.644.0] - 2026-04-17

### Added

- Add Social Security retirement benefit calculation chain with AIME, PIA, early/delayed retirement adjustment, and earnings test formulas.


## [1.643.0] - 2026-04-17

### Added

- Split the charitable deduction AGI cap by organization type per 26 USC 170(b)(1)(A)-(B). Non-cash donations to 50-percent limit organizations remain capped at 50% of AGI, while donations to other organizations (e.g., private foundations) are now capped at 30% of AGI via the new `charitable_non_cash_donations_non_50_pct_orgs` input and `ceiling/non_cash_to_non_50_pct_org` parameter.
- Add US government bond interest exemption for IA, ID, IL, IN, KS, KY, LA, MA, MD, MI.

### Changed

- Consolidate itemized deduction limitation parameters under `deductions/itemized/limitation/` (replacing the duplicate `reduction/` folder) and rename OBBB parameters from `amended_structure/` to `obbb/`. Also adds 2009 values and the TCJA-era suspension to `applicable_amount.yaml`, and fixes YAML formatting issues.
- Refactor SNAP countable assets to use a parameter-driven list (`gov.usda.snap.asset_test.sources`) covering `bank_account_assets`, `stock_assets`, and `bond_assets` per 7 CFR 273.8(c)(1). These are now wired to the SIPP-imputed liquid asset variables and regulatory citations are added for what is countable vs excluded under 7 USC 2014(g).


## [1.642.0] - 2026-04-17

### Added

- Add SSI state supplements for New Mexico, South Carolina, and Texas.
- Update Medicaid medically needy income and asset limits to 2018 values from KFF reference data.

### Fixed

- Fix breakdown range in `gov.contrib.additional_tax_bracket.bracket` — parameter has children `1-8` (the contrib adds an 8th bracket) but breakdown was `range(1, 8)` = `[1..7]`, omitting the 8th child. Update to `range(1, 9)`. This was previously a warning in policyengine-core but became an error in core 3.24.0, breaking parameter load at import time.
- Extend the AMT kiddie tax to include full-time students under age 24, per IRC 1(g)(2)(A) which incorporates the Section 152(c)(3) age requirement. Previously only filers under age 19 were checked.


## [1.641.0] - 2026-04-17

### Added

- Add the IRS annual additions retirement contribution limit parameter and update the 401(k) elective deferral limit to the published 2026 value.
- Add US government bond interest exemption for AL, AR, CA, DC, DE. Add tests for all 10 states (AL, AR, AZ, CA, CO, CT, DC, DE, GA, HI).
- Add US government bond interest exemption for MO, MS, NE, NJ, OH and tests for all 10 states (MO, MS, MT, NC, ND, NE, NJ, NM, NY, OH).


## [1.640.0] - 2026-04-17

### Added

- Add Texas Comprehensive Energy Assistance Program (CEAP) with FY 2024 and FY 2025 benefit amounts.
- Added a Medicare Part D IRMAA surcharge variable with filing-status-specific parameter ladders and baseline policy tests.

### Changed

- Add employee-side local income and occupational taxes for Philadelphia, Kansas City, St. Louis, and Colorado occupational privilege jurisdictions, wiring them into household net income.
- Migrate `spm_unit_spm_threshold` to use the `spm-calculator` package. The variable is no longer a plain CPI-U-uprated input: for years beyond the dataset's base year it now recomputes as `current_base × current_equivalence_scale × (prior_threshold / (prior_base × prior_equivalence_scale))`, so composition and tenure changes flow through while each unit's implied geographic adjustment is preserved. Base reference thresholds (2015–2024) and the Betson three-parameter equivalence scale come from `spm-calculator`; post-2024 uprating continues to use PolicyEngine's `gov.bls.cpi.cpi_u` parameter for consistency with other indexed values. Baseline 2025/2026 national child SPM poverty is unchanged (21.0%). Adds `spm-calculator>=0.2.0` as a runtime dependency.

### Fixed

- Use `hourly_wage` when calculating `fsla_overtime_premium` for hourly workers, while keeping the prior earnings-based fallback when no hourly wage is available.
- Validate extracted census archive paths before unpacking downloaded state block archives.
- Add a Delaware TAXSIM 745 regression that checks the final income tax after cross-spouse loss offsets.
- Set `household_weight` to default to `1` when not provided.
- Avoid formula warnings in North Carolina TANF, Pennsylvania TANF, and Vermont military retirement exemption calculations.


## [1.639.2] - 2026-04-17

### Fixed

- Model the 2024-07-01 to 2024-11-15 window when the vacated 2024 DOL overtime rule was briefly in force, and restore the DOL salary-levels URL as a secondary reference.


## [1.639.1] - 2026-04-17

### Fixed

- Revert HCE and salary basis overtime thresholds to 2019 rule values after Texas v. U.S. Dept. of Labor (E.D. Tex. Nov 15, 2024) vacated the 2024 DOL overtime rule nationwide.


## [1.639.0] - 2026-04-17

### Added

- Added Hawaii Optional State Supplementation (OSS) for SSI recipients in qualifying care facilities.


## [1.638.1] - 2026-04-17

### Fixed

- Fix Arkansas inflation relief credit to only apply to the head and spouse, not dependents.
- Correct the HCE overtime salary threshold effective dates: $107,432 took effect 2020-01-01 (per 2019 DOL final rule, 84 FR 51230), not 2010-01-01; $132,964 took effect 2024-07-01, not 2024-01-01. Remove the $134,004 entry for 2016 — the 2016 rule was enjoined before it took effect.
- Fix Indiana EITC eligibility to only use the spouse's age when filing jointly.
- Correct the benefit-level breakdown for the Massachusetts LIHEAP subsidized housing payment parameter to range(0,7), matching sibling files and the file's 0-6 value entries.
- Fix Puerto Rico EITC phase-out to cover all filing statuses, not only SINGLE and JOINT.
- Correct salary basis threshold effective dates: $684 took effect 2020-01-01 (per 2019 DOL rule), $844 took effect 2024-07-01; remove the enjoined 2016 $913 entry.
- Apply the IRC § 221(b)(1) student loan interest deduction cap at the tax-unit level rather than per spouse.
- Fill in the 2020 AMT exemption separate_limit value ($745,200 = phase-out start $518,400 + 4 x exemption $56,700), resolving the inherited-from-2019 TODO.
- Correct 2020 non-itemizer charitable contribution caps: CARES Act $300 for all filing statuses except MFS ($150).
- Record explicit refundable CTC individual_max values for 2025 and 2026 ($1,700 per IRS Rev. Proc. 24-40 and 25-32).
- Correct the 2021 MFS 37% tax bracket threshold from $329,850 (a copy-paste from the 2021 JOINT bracket 4 threshold) to $314,150 per IRS Rev. Proc. 20-45.
- Add explicit 2025 student loan interest phase-out start thresholds per IRS Rev. Proc. 24-40 (JOINT: $170,000; SINGLE/HoH/Surviving: $85,000).


## [1.638.0] - 2026-04-17

### Added

- Add US government bond interest exemption for OK, OR, PA, RI, SC, UT, VA, WI, and WV.


## [1.637.1] - 2026-04-17

### Fixed

- Gate `eitc` on `tax_unit_is_filer` (non-circular: uses required/voluntary/credit-motivated filer inputs). Closes non-filer EITC leak in calibrated microdata. See #8021.


## [1.637.0] - 2026-04-17

### Added

- Add `sstb_self_employment_income` and split QBID into non-SSTB and SSTB components per IRC §199A(d). Mixed SSTB/non-SSTB wage-limited cases can also provide `sstb_w2_wages_from_qualified_business` and `sstb_unadjusted_basis_qualified_property` to match Form 8995-A's separate SSTB wage/UBIA inputs.


## [1.636.4] - 2026-04-16

### Fixed

- Reorder Delaware non-refundable income tax credits so personal credits and aged personal credits apply before the non-refundable EITC, matching the PIT-RES filing order.
- Cap Hawaii EITC at Hawaii income tax liability for tax years 2018 through 2022, while keeping the credit refundable for 2023 and later.


## [1.636.3] - 2026-04-16

### Fixed

- Fixed malformed parameter YAML files that could break `policyengine-us` imports and added a syntax regression test for the parameter tree.


## [1.636.2] - 2026-04-15

### Changed

- Update LIHEAP benefit amounts for DC, MA, and IL to FY2026, and IL to FY2025.


## [1.636.1] - 2026-04-15

### Fixed

- Fix Delaware joint AGI to floor after summing spouses' net income, preserving cross-spouse loss offsets.


## [1.636.0] - 2026-04-15

### Added

- Implement Georgia State Supplementary Payment (SSP).


## [1.635.0] - 2026-04-15

### Added

- Add household asset input variables for vehicle debt/equity and non-home asset value/debt/equity, and use vehicle equity in Indiana TANF resource calculations.


## [1.634.16] - 2026-04-15

### Fixed

- Optimize DC separate-combined deduction allocation using a shared two-spouse tax minimization helper, and reuse that helper for Mississippi joint deduction and exemption proration.


## [1.634.15] - 2026-04-14

### Fixed

- Added shared invariant coverage and reviewed-consumer guards for ordered state nonrefundable credit variables.


## [1.634.14] - 2026-04-14

### Fixed

- Move the New York inflation refund credit to tax year 2023, the eligibility year used to determine the refund amount, instead of the later payment year.


## [1.634.13] - 2026-04-14

### Fixed

- Remove Texas from the Medicaid parent deprivation requirement.


## [1.634.12] - 2026-04-14

### Fixed

- Added cited TANF countable-resource formulas and regression tests for DC, Washington, and Montana, while keeping Washington and Montana conservative where CPS cannot distinguish owner-occupied homes from other real property. Also fixed TANF immigration-period handling in monthly eligibility formulas and modeled DC TANF work noncompliance as a partial cash sanction instead of an all-or-nothing eligibility veto.


## [1.634.11] - 2026-04-14

### Fixed

- Fix state nonrefundable income tax credits to apply in statutory filing order, with state-specific regression coverage for capped credit sequencing.


## [1.634.10] - 2026-04-13

### Fixed

- Georgia's retirement income exclusion now uses federally loss-limited capital gains and matches the Schedule 1 worksheet by flooring earned income and other retirement income separately before applying the exclusion cap.
- Fix immigration_status period access in monthly eligibility formulas.


## [1.634.9] - 2026-04-13

### Changed

- Use heating_expense_person for LIHEAP expense cap in DC and MA.


## [1.634.8] - 2026-04-13

### Changed

- Replace Illinois LIHEAP simplified min/max payment model with full benefit matrix by fuel type, income bracket, and household size.


## [1.634.7] - 2026-04-13

### Fixed

- Fix MSP rules to use SSI spouse deeming, applicant-plus-spouse resources, strict SLMB/QI boundaries, category-consistent MSP eligibility, and complete 2021-2026 Medicare/MSP premium and resource thresholds.


## [1.634.6] - 2026-04-12

### Changed

- Expose build metadata helpers for US data artifacts, including a stable data-build fingerprint and build provenance metadata.


## [1.634.5] - 2026-04-10

### Fixed

- Remove hard-coded end dates from CRFB Social Security credit and senior deduction extension reforms.


## [1.634.4] - 2026-04-10

### Fixed

- Made `has_tin` the canonical TIN variable while keeping `has_itin` and `taxpayer_has_itin` as compatibility aliases during migration.


## [1.634.3] - 2026-04-10

### Fixed

- Fixed federal and reform CTC gating so child CTC, ODC, and reform overrides all follow the intended child-qualification and filer-identification rules, and introduced `has_tin` / `taxpayer_has_tin` compatibility variables for the TIN-side checks.


## [1.634.2] - 2026-04-09

### Fixed

- Fixed MA LIHEAP expense cap to include fuel oil expenses and bypass cap for heat-in-rent households.


## [1.634.1] - 2026-04-09

### Fixed

- Gate the federal child CTC amount on `ctc_qualifying_child` so dependents who fail the child-specific identification requirement no longer receive the $2,000 child amount.


## [1.634.0] - 2026-04-09

### Added

- Add federal SSI living arrangement statuses and ISM/PMV framework.


## [1.633.2] - 2026-04-08

### Fixed

- Fixed Maryland non-refundable EITC to cap at state income tax liability per section 10-704(c)(1), which previously overstated the credit by up to 50% of federal EITC for low-income households.


## [1.633.1] - 2026-04-08

### Changed

- Updated `programs.yaml` to reflect current modeled program coverage and pending in-progress program implementations across TANF, CCDF, LIHEAP, SSI state supplements, and Colorado OmniSalud.


## [1.633.0] - 2026-04-08

### Added

- Move SC H4216 income tax reform from contributed reform to baseline, effective for tax years 2026 and later. This implements new tax rates (1.99%/5.21%), the SCIAD deduction with phaseout, and the 00 EITC cap.


## [1.632.5] - 2026-04-07

### Fixed

- Fix DC standard deduction to use DC-specific amounts for 2025 per D-40 booklet.


## [1.632.4] - 2026-04-07

### Fixed

- Fix Iowa standard deduction to include elderly/blind additional per IA 1040 line 1d.


## [1.632.3] - 2026-04-07

### Fixed

- Include CA AMT and mental health services tax in state_income_tax.


## [1.632.2] - 2026-04-06

### Fixed

- Fixed Working Parents Tax Relief Act reform to be idempotent when applied multiple times.


## [1.632.1] - 2026-04-06

### Fixed

- Fix NM modified gross income to disallow business losses, capital losses, and rental losses per NM Admin Code 3.3.1.10.


## [1.632.0] - 2026-04-06

### Added

- Add Working Parents Tax Relief Act of 2026 EITC enhancement.


## [1.631.1] - 2026-04-06

### Changed

- Fix VT capital gains exclusion for financial instruments.


## [1.631.0] - 2026-04-06

### Added

- Update West Virginia income tax rates for 2026 per SB 392, §11-21-4j.


## [1.630.0] - 2026-04-06

### Added

- Add extend_single_year_dataset for fast dataset year projection via multiplicative uprating, with entity-level HDFStore format detection and dual-path loading in Microsimulation.
- Add Pennsylvania Child Care Works (CCW) child care subsidy program.
- Add Vermont Child Care Financial Assistance Program (CCFAP).
- Add `person_receives_aca` and `assigned_aca_ptc` variables, and keep `aca_ptc` as the pre-takeup ACA premium tax credit amount.

### Fixed

- Restricted the federal tip income deduction to Treasury-listed tipped occupations via a TTOC input, with SSTB exclusion support.
- Include Wisconsin retirement income exclusion in state_income_tax aggregation, fixing overstated tax for retirees.
- Treat the Arizona Families Tax Rebate subtraction as a reported received amount instead of recomputing it from current dependents.


## [1.629.0] - 2026-04-06

### Added

- Added reported current health coverage inputs and ACA/Medicaid coverage reconciliation helpers.
- Added NJ StayNJ and ANCHOR budget housing reforms as separately toggleable contributed reforms. (, )


## [1.628.0] - 2026-04-06

### Added

- Add weeks_unemployed input variable sourced from CPS ASEC LKWEEKS.
- Add Delaware Purchase of Care (POC) child care subsidy.
- Added ACA selected-plan marketplace proxy variables for benchmark ratio inputs and used versus unused premium tax credit analysis.

### Fixed

- Improved legacy state credit umbrella compatibility for TAXSIM by splitting Oklahoma and Minnesota combined credits into explicit component variables and adding regression coverage.
- Fix NY EITC 2021 IRC decoupling (ARPA non-conformity).


## [1.627.3] - 2026-04-06

### Fixed

- Add historical Maine CCAP county rates for January 2024 and keep the annual microsim path working with the pre-July-2024 schedule.


## [1.627.2] - 2026-04-05

### Fixed

- Make `never_eligible_for_social_security_benefits` an explicit input instead of inferring it heuristically.


## [1.627.1] - 2026-04-03

### Changed

- Update 2026 federal tax parameters from CBO forecasts to official IRS Rev. Proc. 2025-32 values for EITC phase-out thresholds, joint filing bonus, investment income limit, and AMT parameters.

### Fixed

- Fix AMT 28% bracket multiplier for MFS and surviving spouse filing statuses.


## [1.627.0] - 2026-04-03

### Added

- Added Idaho S1450: Extends state child tax credit indefinitely.


## [1.626.1] - 2026-04-01

### Fixed

- Fix Head Start categorical eligibility to correctly separate person-level (foster care) from family-level (TANF, SSI, SNAP) aggregation.


## [1.626.0] - 2026-04-01

### Added

- Add ORG-backed `hourly_wage` and `is_union_member_or_covered` input variables.


## [1.625.0] - 2026-03-31

### Added

- Added contributed EITC reforms for child poverty impact dashboard: EITC match reforms for AL, AR, AZ, GA, ID, KY, MS, ND, and WV; refundable EITC reforms for MO and OH; and a fully refundable EITC reform for UT (including childless filers).


## [1.624.1] - 2026-03-29

### Changed

- Backdate CT TANF parameters.


## [1.624.0] - 2026-03-27

### Added

- Add Alaska State Supplementary Payment (Adult Public Assistance).


## [1.623.0] - 2026-03-27

### Added

- Implement Alabama State Supplementary Payment (SSP).


## [1.622.0] - 2026-03-27

### Added

- Add FY2016-FY2020 SNAP allotments, deductions, shelter cap, asset limits, and homeless deduction.
- Add Delaware State Supplementary Payment (SSP).

### Changed

- Backdated ACA rating-area SLCSP premiums to 2018 through 2023 using the archived KFF representative-ZIP backfill.

### Fixed

- Fix CA CalWORKs per-person applicant earned income disregard and update broken references.
- Fix Montana income tax incorrectly applying preferential LTCG rates when net capital gains are negative.


## [1.621.0] - 2026-03-26

### Added

- Backdate Illinois TANF parameters.


## [1.620.1] - 2026-03-26

### Fixed

- Fix MA gross income to allow self-employment losses to offset other 5% income.


## [1.620.0] - 2026-03-26

### Added

- Add structural federal mortgage interest deduction modeling using mortgage balances, interest amounts, and origination years.


## [1.619.0] - 2026-03-25

### Added

- Backdate TANF non-cash BBCE parameters to FY2016 and fix CO BBCE bug.


## [1.618.0] - 2026-03-25

### Added

- Backdate SNAP constant parameters to FY2016 (2015-10-01) for pre-2018 coverage.


## [1.617.0] - 2026-03-25

### Added

- Implement Utah 2026 tax bills: SB60 (income tax rate 4.5% → 4.45%), HB290 (child tax credit phase-out threshold increases)


## [1.616.0] - 2026-03-25

### Added

- Add New Hampshire CCAP.


## [1.615.0] - 2026-03-25

### Added

- Backdate Indiana TANF parameters to 1997 program inception. Differentiate applicant vs. recipient income deductions with 4-month earned income disregard limit.

### Changed

- Backdate federal TANF earned and unearned income source parameters to 1997-07-01.


## [1.614.1] - 2026-03-25

### Changed

- Backdate Washington TANF parameters.


## [1.614.0] - 2026-03-25

### Added

- Backdate Colorado SSP parameters.


## [1.613.2] - 2026-03-25

### Fixed

- Fix Arkansas military exemptions: exclude active-duty pay from gross income and correct military retirement/pension interaction per ACA 26-51-306 and 26-51-307(e)(f).


## [1.613.1] - 2026-03-25

### Fixed

- Fix Mississippi joint-filer deduction and exemption allocation to minimize combined tax.


## [1.613.0] - 2026-03-25

### Added

- Backdate Massachusetts SSP parameters to 2002.


## [1.612.1] - 2026-03-25

### Changed

- Backdate Nebraska ADC parameters.


## [1.612.0] - 2026-03-24

### Added

- Add comprehensive SNAP utility allowance data: FY2019-FY2026 values for all states, split Alaska into 6 sub-regions and New York into 3 sub-regions with county mapping, add household-size-based SUA/BUA for AZ/NC/TN/VA, and add HI/GU individual utility allowances (electricity, gas, water) varying by household size.


## [1.611.2] - 2026-03-24

### Changed

- Update DC CDCC match rate to 24.25% for tax year 2026+ per DC Code 47-1806.04(c)(1)(B), as amended by the FY2025 Budget Support Act (D.C. Act 25-506, sec. 7032).


## [1.611.1] - 2026-03-24

### Fixed

- Add Missouri $1,400 head of household additional exemption (MO-1040 Line 15).


## [1.611.0] - 2026-03-24

### Added

- Backdate California TANF (CalWORKs) parameters.


## [1.610.3] - 2026-03-24

### Changed

- Backdate Montana TANF parameters and fix FPL year pinning.


## [1.610.2] - 2026-03-24

### Fixed

- Fix Missouri's 2025 capital gains subtraction to use federally reported capital gains, including positive short-term gains.
- Keep Oklahoma's pension subtraction cap at $10,000 per person for 2024+ and fix related Oklahoma income tax regressions.


## [1.610.1] - 2026-03-24

### Changed

- Update Nevada TANF need standard with 2025-04-01 values.


## [1.610.0] - 2026-03-24

### Added

- Add NY S9110 personal income tax rate reform.


## [1.609.1] - 2026-03-24

### Changed

- Backdate MA TAFDC clothing allowance, WY POWER payment standards, and fix NV TANF broken references.
- Backdate Mississippi TANF parameters to 2017.


## [1.609.0] - 2026-03-23

### Added

- Add Alabama HB527 overtime compensation deduction reform.


## [1.608.0] - 2026-03-23

### Added

- Backdate Kentucky K-TAP parameters to 1997, add unified earned income disregard formula with time-limited month proxy, and make all deductions fully per-person per MS 2840.


## [1.607.0] - 2026-03-23

### Added

- Add contributed reform for Michigan Child Tax Credit (HB 4055).


## [1.606.1] - 2026-03-23

### Changed

- Add employer-side local payroll taxes for Seattle, St. Louis, Oregon transit districts, and Colorado occupational privilege taxes using aggregate employer inputs.


## [1.606.0] - 2026-03-22

### Added

- Add state and local payroll-funded contribution modeling for employee and employer taxes, including integration of employee-side payroll contributions into household net income.


## [1.605.0] - 2026-03-21

### Added

- Add employer-side FUTA and state unemployment payroll taxes, and include them in employer payroll tax and cost of employment outputs.


## [1.604.2] - 2026-03-20

### Fixed

- Gate Minnesota M1CWFC child tax credit on EIC investment income eligibility, matching form instructions.


## [1.604.1] - 2026-03-20

### Fixed

- Fix MSP married couple income test to aggregate both spouses' incomes before applying SSI exclusions, preventing the effective doubling of the household income limit.


## [1.604.0] - 2026-03-20

### Added

- Added WA SSB 6346 reform: 9.9% income tax on high earners.


## [1.603.2] - 2026-03-20

### Fixed

- Fixed individual_eitc (Winship) reform not responding to parameter changes in the app.


## [1.603.1] - 2026-03-20

### Fixed

- Fix Virginia spouse tax adjustment to calculate separate VAGI per person instead of prorating combined VAGI.


## [1.603.0] - 2026-03-20

### Added

- Add contributed reform for North Carolina EITC match.


## [1.602.1] - 2026-03-20

### Fixed

- Remove broken Deploy job that attempted cross-repo API bumps; downstream repos now self-update via cron workflows.


## [1.602.0] - 2026-03-19

### Added

- Backdate blind SGA parameter values to 1975.


## [1.601.0] - 2026-03-19

### Added

- Backdate school meal reimbursement amounts (NSLP/SBP) to 2015 and add 2024 rates.


## [1.600.0] - 2026-03-19

### Added

- Add Streamlined EITC and CTC Linear Phase-Out structural reforms.


## [1.599.2] - 2026-03-19

### Fixed

- Fix LSR and CG behavioral responses compounding when combined.


## [1.599.1] - 2026-03-18

### Changed

- Rewrite RI high_earner_tax reform to implement H7317 additional 3% tax on high-income filers above $640,000 threshold.


## [1.599.0] - 2026-03-18

### Added

- Implement Maine CCAP (Child Care Affordability Program). Closes #7756.
- Add deploy hook to rebuild model site on release.
- Add Rhode Island Child Care Assistance Program (CCAP).
- Hawaii: Add Act 163 (SLH 2023) sunset dates for CDCC, EITC, and Food/Excise credit (December 31, 2027), and create HB 2306 CDCC rate reform as a contributed reform.
- Indiana SB 243 OBBBA tax conformity: tip income, overtime income, and auto loan interest deductions for tax year 2026.

### Changed

- Fix WATCA alternative maximum tax implementation to match bill text: use 25.5% tax cap on MAGI above exemption instead of deduction, implement binary eligibility at 175% threshold, switch cost-of-living exemption to CPI-U indexing, and add proper MAGI definitions for both the alternative tax and surtax.
- Update CSFP per-slot cost parameters for FY 2019-2025.
- Switch push workflow from PAT (POLICYENGINE_GITHUB) to GitHub App token for authentication.


## [1.598.0] - 2026-03-13

### Added

- Add federal CCDF immigration eligibility variable and child care subsidies aggregator.


## [1.597.0] - 2026-03-13

### Added

- Add Connecticut HB-5114 renter's tax credit reform.


## [1.596.6] - 2026-03-13

### Fixed

- Restore three_digit_zip_code formula removed in #7695, fixing ACA PTC for LA County households.


## [1.596.5] - 2026-03-10

### Fixed

- Fixed Montana CTC and HB268 entity level causing cost inflation in microsimulation.


## [1.596.4] - 2026-03-10

### Fixed

- Fixed NJ gross income formula that broke API reform calculations by replacing ParameterNode iteration with explicit category references.


## [1.596.3] - 2026-03-09

### Fixed

- Removed adds from is_pregnant, making it a pure input variable.


## [1.596.2] - 2026-03-09

### Fixed

- Fix Wisconsin CDCC to use the state's $10,000 per qualifying individual expense limit for tax years beginning after December 31, 2023, as enacted by 2023 Wisconsin Act 101 (§71.07(9g)(c)5). Previously the formula used the lower federal limits ($3,000/$6,000).


## [1.596.1] - 2026-03-08

### Fixed

- Fix OH CDCC to use the uncapped federal credit (cdcc_potential) only for filers with AGI below $20,000 per ORC § 5747.054(A); filers in the $20,000–$39,999 bracket now correctly use the § 26-limited cdcc.


## [1.596.0] - 2026-03-08

### Added

- Add ms_cdcc to state CDCC aggregation list so Mississippi's child and dependent care credit flows through to state_cdcc totals.

### Fixed

- Fix Nebraska nonrefundable CDCC to use the actual claimed federal credit (`cdcc`) rather than the pre-liability-cap potential credit (`cdcc_potential`), consistent with Form 1040N instructions referencing Schedule 3 line 2.


## [1.595.0] - 2026-03-08

### Added

- Added Georgia SB 520 contributed reform implementing progressive income tax brackets (2027), increased standard deduction with phase-out, enhanced child tax credit ($1,250 refundable), and new Georgia EITC (20% of federal).


## [1.594.0] - 2026-03-07

### Added

- Added ruff check linting configuration with E and F rules to catch common Python errors.


## [1.593.0] - 2026-03-07

### Added

- Add TAXSIM35 validation tests for tax year 2018.


## [1.592.8] - 2026-03-06

### Fixed

- Remove dead ZIP_CODE_DATASET infrastructure that never shipped and crashes CA state-level microsimulation.


## [1.592.7] - 2026-03-06

### Changed

- Restructure Montana contributed reforms: rename mt_ctc to mt_hb268 for the bill-specific implementation, and create new flexible mt_ctc reform with three-bracket age amounts and toggleable earned income requirement.


## [1.592.6] - 2026-03-06

### Fixed

- Fix verified_years in programs.yaml based on parameter and test audit.


## [1.592.5] - 2026-03-06

### Changed

- Index WATCA cost-of-living exemption amounts with chained CPI (gov.irs.uprating), matching standard IRS inflation adjustments.


## [1.592.4] - 2026-03-06

### Changed

- Update CLAUDE.md references from black to ruff.


## [1.592.3] - 2026-03-06

### Changed

- Replace modelled_policies.yaml with structured programs.yaml containing rich metadata for all 65 modelled programs.


## [1.592.2] - 2026-03-06

### Changed

- Switch from black (line-length 79) to ruff format (line-length 88).


## [1.592.1] - 2026-03-06

### Fixed

- Fix double-counting of SS and UC in household_net_income by removing them from market_income_sources. Add CARE/FERA income sources list parameter tied to PG&E Form 01-9077 policy definition.


## [1.592.0] - 2026-03-06

### Added

- Added the Working Americans' Tax Cut Act reform with cost of living exemption and millionaire surtax.


## [1.591.3] - 2026-03-05

### Fixed

- Fix VA TANF max payment cap scaling and enhance references.


## [1.591.2] - 2026-03-05

### Changed

- Backdate federal TANF earned and unearned income source parameters to 2010-07-01.


## [1.591.1] - 2026-03-04

### Changed

- Reset Georgia income tax rate to constant 5.19%, removing premature conditional rate reductions scheduled for 2026-2028.


## [1.591.0] - 2026-03-04

### Added

- Backdate Colorado TANF parameters.


## [1.590.3] - 2026-03-04

### Changed

- Fix MN MFIP to use the full Transitional Standard (cash + food) for the Family Wage Level and benefit formula, then subtract the food portion to yield cash-only output and avoid double-counting with SNAP.


## [1.590.2] - 2026-03-03

### Fixed

- Fixed MT newborn credit entity mismatch that caused credit to be applied to every household member instead of once per tax unit.


## [1.590.1] - 2026-03-03

### Changed

- Add SSN identification requirements to Recovery Rebate Credits (CARES, CAA, ARPA) per 26 USC 6428(g), 6428A(g), and 6428B(e)(2). Filers and dependents without valid SSN are now correctly excluded from credit calculations.


## [1.590.0] - 2026-03-02

### Added

- Add Montana newborn credit reform.


## [1.589.1] - 2026-02-27

### Fixed

- Fix SC H.4216 reform: remove spurious sc_additions (QBI and SALT addbacks) from AGI-based taxable income calculation.


## [1.589.0] - 2026-02-26

### Added

- Added Kentucky HB 13 and HB 152 graduated income tax reforms with cliff design.


## [1.588.0] - 2026-02-26

### Added

- South Carolina H.4216 contributed reform with EITC cap ($200), SC Income Adjusted Deduction (SCIAD), and new tax rates (1.99%/5.21%).


## [1.587.1] - 2026-02-26

### Changed

- Update Texas CCS BCY25/BCY26 payment rates, copay formula, and vectorize payment lookup.


## [1.587.0] - 2026-02-25

### Added

- Pennsylvania contributed CTC reforms with two proposals - flat amount ($1,000 per child under 6 with 2% phaseout above $125k) and federal CTC match (50% match for children under 6).
- Backdate Utah FEP (TANF) parameters to 2008 with historical values from DWS obsolete tables and WRDTP longitudinal data.


## [1.586.3] - 2026-02-25

### Changed

- Migrated from changelog_entry.yaml to towncrier fragments to eliminate merge conflicts.


# Changelog

All notable changes to this project will be documented in this file.

The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).

## [1.586.2] - 2026-02-25 19:58:01

### Added

- Added boundary tests for Montana CTC eligibility and reduction thresholds.

### Fixed

- Montana CTC now requires federal CTC eligibility per HB 268 Section 1(1).
- Fixed parameter metadata typos in Montana CTC income limit files.

## [1.586.1] - 2026-02-25 16:09:12

### Fixed

- Split baseline (excl states) CI batch into memory-aware sub-batches to prevent OOM kills in NonStructural-Other job.

## [1.586.0] - 2026-02-24 19:55:56

### Added

- Connecticut HB-5009 expanded property tax credit reform

## [1.585.0] - 2026-02-24 17:42:10

### Added

- Added Python 3.14 support and dropped Python 3.10.

## [1.584.0] - 2026-02-24 14:42:50

### Added

- Connecticut SB-100 reduced income tax rates reform

## [1.583.0] - 2026-02-24 14:30:18

### Fixed

- Fix NY supplemental tax for filers with AGI above $25 million in 2022+.

## [1.582.1] - 2026-02-24 09:57:52

### Fixed

- Fix ACTC earned income to subtract half of SE tax for self-employed filers per IRC 24(d)(1)(B)(i) and 32(c)(2)(A)(ii).

## [1.582.0] - 2026-02-24 01:42:07

### Added

- Implement SECURE 2.0 enhanced 401(k) catch-up contributions for ages 60-63 (starting 2025).

## [1.581.2] - 2026-02-23 22:15:43

### Added

- Add tests for tax_unit_state, emp_self_emp_ratio, is_premium_free_part_a, and savers_credit_credit_limit variables

## [1.581.1] - 2026-02-23 21:02:29

### Changed

- Add pragma no cover to truly untestable code (microsim branches, behavioral responses, TAXSIM compatibility).

## [1.581.0] - 2026-02-23 20:47:20

### Added

- Implement Connecticut 2026 tax rebate proposal (Gov. Lamont).

## [1.580.0] - 2026-02-23 19:09:02

### Added

- Add Connecticut refundable child tax credit (HB 5134) as a reform.

## [1.579.0] - 2026-02-23 16:14:13

### Added

- Added non-age work registration exemptions for SNAP ABAWD (student, UI recipient, child under 6) per 7 U.S.C. 2015(o)(3)(D).
- Added is_snap_abawd_hr1_in_effect variable to centralize state-level HR1 adoption routing.

### Changed

- Refactored SNAP ABAWD work requirements to absorb California pre-HR1 delay logic, eliminating duplicate CA variable.
- Updated federal SNAP ABAWD parameter effective dates to 2025-07-04 per Public Law 119-21 enactment date.
- Backdated ABAWD age exemption parameters to 1997-03-01 (PRWORA effective date) and added FRA 2023 phase-in history (50→51→53→55).
- Removed blanket HI/AK ABAWD exemption from formula; both states are implementing ABAWD. Preferential waiver authority documented in parameter file.

## [1.578.1] - 2026-02-23 15:39:55

### Fixed

- Remove duplicate pr_gross_income.py that caused a VariableNameConflictError for pr_gross_income_person.

## [1.578.0] - 2026-02-23 13:53:18

### Added

- Add SNAP immigration status eligibility, reflecting changes from the One Big Beautiful Bill Act of 2025.
- Exclude immigration-ineligible members from SNAP unit size.
- Add California-specific delayed effective date (April 1, 2026) for SNAP immigration eligibility changes per ACL 25-92.

## [1.577.1] - 2026-02-23 13:51:33

### Fixed

- Implement NJ same-category loss rule (N.J.S. 54A:5-1) for gross income calculation. Losses in any income category (capital gains, S-corp/partnership, rental, self-employment) are now disregarded and cannot offset income from other categories.

## [1.577.0] - 2026-02-23 13:49:59

### Added

- Add Washington Apple Health for Kids and Apple Health Expansion programs.

## [1.576.0] - 2026-02-23 13:47:45

### Added

- Colorado alternative minimum tax (AMT).

## [1.575.0] - 2026-02-23 13:46:51

### Added

- Maryland county income tax rates for 2024 and 2025.

## [1.574.0] - 2026-02-23 13:45:06

### Added

- added 2018 CHIP pregnant income limit

## [1.573.0] - 2026-02-23 13:42:35

### Added

- Puerto Rico non-refundable child tax credit (CTC).

## [1.572.5] - 2026-02-23 06:32:41

### Fixed

- Fix WA Working Families Tax Credit phaseout to phase to $50 minimum instead of zero per RCW 82.08.0206(3)(f).

## [1.572.4] - 2026-02-23 06:19:36

### Fixed

- Fix Stay NJ benefit formula order of operations and add Senior Freeze offset per P.L. 2024 c.88.

## [1.572.3] - 2026-02-23 00:04:18

### Fixed

- Fix circular dependency in NY A06774 Enhanced CDCC reform by using cdcc_potential instead of cdcc, which avoids the income_tax_before_credits dependency cycle.

## [1.572.2] - 2026-02-22 23:59:28

### Fixed

- Cap DC self-employment loss addition at the amount actually deducted in federal AGI via loss_ald.

## [1.572.1] - 2026-02-20 22:56:55

### Fixed

- Hawaii child and dependent care credit (hi_cdcc) no longer goes negative when spouse has negative self-employment income.

## [1.572.0] - 2026-02-20 22:34:21

### Added

- Multnomah County Preschool for All (PFA) Personal Income Tax with progressive rates by filing status.

## [1.571.1] - 2026-02-20 21:53:15

### Added

- Add historical TANF parameter data for DE, MO, RI, SD (pre-2018 values).
- Add PA TANF Work Expense Reimbursement (WER) for 2009-2020 era.
- Add PA TANF work expense mechanism toggle (deduction_applies parameter).

## [1.571.0] - 2026-02-20 19:38:12

### Added

- Add 2024 SLCSP premiums by rating area for all states, scraped from the KFF 2024 subsidy calculator (age 0 benchmark).

## [1.570.7] - 2026-02-19 06:54:52

### Fixed

- Cap all state TANF benefit formulas to prevent negative countable income from inflating benefits above the payment standard. Fixes NC household size .sum() bug and adds min_() caps to 38 state programs (AL, AK, AR, AZ, CA, CO, CT, DC, FL, HI, IA, IL, IN, KS, LA, MA, MD, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, SD, TX, UT, VT, WV, WY). Previously, negative countable income could produce benefits exceeding $1M per household, inflating total TANF microsimulation from $9B target to $17.9T.

## [1.570.6] - 2026-02-19 06:19:21

### Fixed

- Cap all state TANF benefit formulas to prevent negative countable income from inflating benefits above the payment standard. Fixes NC household size .sum() bug and adds min_() caps to 38 state programs (AL, AK, AR, AZ, CA, CO, CT, DC, FL, HI, IA, IL, IN, KS, LA, MA, MD, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NM, NV, NY, OH, OK, OR, PA, RI, SC, SD, TX, UT, VT, WV, WY). Previously, negative countable income could produce benefits exceeding $1M per household, inflating total TANF microsimulation from $9B target to $17.9T.

## [1.570.5] - 2026-02-19 02:18:18

### Fixed

- Eliminate Montana federal income tax deduction for 2024+, per Senate Bill 399.

## [1.570.4] - 2026-02-19 02:12:57

### Fixed

- Missouri Social Security deduction now correctly requires age 62+ (SSDI has no age limit per MO Form MO-A Section C).

## [1.570.3] - 2026-02-19 01:56:51

### Changed

- Updated state CTCs list to include Georgia CTC, Maine Dependent Exemption Credit, and corrected Massachusetts credit reference.
- Updated state EITCs list to separate Maryland and Virginia into refundable and non-refundable components.

## [1.570.2] - 2026-02-19 00:48:35

### Fixed

- Fix Arkansas income tax credits to use net taxable income (AGI) when low income tax table applies.

## [1.570.1] - 2026-02-19 00:30:41

### Fixed

- Fix MN CTC eligible child check to require dependent status.

## [1.570.0] - 2026-02-19 00:12:01

### Added

- Add Wisconsin retirement income exclusion (Line 16, $24K, age 67+).

## [1.569.0] - 2026-02-18 21:12:35

### Changed

- Wire up all 39 state TANF programs, add takeup support, and remove tanf_reported short-circuit.

## [1.568.3] - 2026-02-18 18:07:53

### Changed

- Update California income tax parameters for 2025.

## [1.568.2] - 2026-02-17 23:10:10

### Changed

- Update Wisconsin 2025 income tax brackets (Act 15 expanded 4.4% bracket with inflation adjustment), standard deduction, and add 2025 references to all WI income tax parameters.

## [1.568.1] - 2026-02-17 22:50:07

### Changed

- Update DC 2025 tax parameters for Property Tax Credit ($1,425 max, $66,000/$90,000 AGI limits), KCCATC max ($1,200), and KCCATC income limits ($180,100/$90,000), and add 2025 D-40 Booklet references to all DC income tax parameters.

## [1.568.0] - 2026-02-17 21:11:33

### Changed

- Update Ohio income tax model for tax year 2025 with new brackets, exemptions, credits, and $750k/$500k personal exemption phase-out per HB 96.

## [1.567.3] - 2026-02-17 19:26:10

### Changed

- Add 2025 rate of 0 for repealed NH Interest and Dividends tax, add TIR 2025-001 repeal reference to remaining parameter files, fix unit metadata on age parameters, and update broken statute URLs to gc.nh.gov.

## [1.567.2] - 2026-02-17 18:18:36

### Fixed

- Split CI state baseline tests into 3 sequential batches to fix timeout and memory issues.
- Move NY baseline tests back into the states job as its own batch.

## [1.567.1] - 2026-02-17 15:07:07

### Fixed

- Fix Maryland CDCC to use the federal credit allowed (cdcc) instead of the potential credit (cdcc_potential).

## [1.567.0] - 2026-02-17 05:32:19

### Changed

- Updated Oregon 2025 income tax parameters (tax brackets, standard deduction, exemption credit, federal tax subtraction caps, CTC/Kids Credit, kicker rate) and added 2025 references to all parameters.

### Fixed

- Fixed Oregon federal tax subtraction cap rounding intervals for married filing separately (100 to 25, matching half of other filing statuses' interval of 50).
- Removed incorrect OR-40 page 20 references from Oregon retirement income credit parameters (page 20 contains kicker worksheet, not retirement income credit; OR-17 references remain as authoritative source).

## [1.566.0] - 2026-02-17 05:27:49

### Added

- Adds New Jersey ANCHOR property tax relief program with income-based benefit amounts for homeowners and renters.
- Adds New Jersey Stay NJ senior property tax reimbursement program for eligible seniors aged 65+.

### Changed

- Updates New Jersey income tax parameters with 2025 references including tax brackets, exemptions, deductions, and credits.

## [1.565.1] - 2026-02-17 04:22:10

### Changed

- {'description': 'Updates Idaho income tax parameters with 2025 references per HB 40.\nImplements military retirement full exemption for 2025 (no age requirement).\nAdds comprehensive 2025 test coverage for tax calculations, grocery credit, and CTC.\n', 'title': 'Update Idaho individual income tax for 2025'}

## [1.565.0] - 2026-02-17 00:21:20

### Added

- Updated Arizona 2025 standard deductions ($15,750 single/$31,500 joint/$23,625 HOH).
- Added 2025 references to Arizona income tax parameters.
- Added comprehensive 2025 integration tests for Arizona income tax model.

### Changed

- Updated Arizona charitable contribution credit with 2025 references.
- Updated Arizona capital gains subtraction rate with 2025 references.
- Updated Arizona family tax credit, dependent credit, and exemption parameters with 2025 values.

## [1.564.2] - 2026-02-16 21:05:30

### Added

- Comprehensive Kansas 2025 income tax integration tests.

### Changed

- Updated Kansas disabled veteran exemption from $2,250 to $2,320 for 2025+.
- Added 2025 Form K-40 references to all Kansas income tax parameters.
- Kansas food sales tax credit removed from nonrefundable credits list for 2025+ (credit eliminated).

## [1.564.1] - 2026-02-16 20:38:19

### Changed

- Update Iowa income tax to flat 3.8% rate for 2025 per SF 2442
- Update Iowa alternate tax rate to 4.3% for 2025

## [1.564.0] - 2026-02-16 19:11:59

### Changed

- Update Washington capital gains tax with 2025 tiered rates (7% up to $1M, 9.9% above $1M per ESSB 5813), inflation-adjusted deductions, and Working Families Tax Credit amounts.

## [1.563.2] - 2026-02-16 17:49:52

### Changed

- Update North Dakota income tax parameters for 2025 with new bracket thresholds, marriage penalty credit values, and form references.

## [1.563.1] - 2026-02-16 16:09:28

### Changed

- Add 2025 references with page numbers to Pennsylvania income tax parameters

## [1.563.0] - 2026-02-16 14:52:53

### Added

- Montana Temporary Assistance for Needy Families (TANF).

## [1.562.3] - 2026-02-16 03:46:10

### Fixed

- Fix Maryland Child Tax Credit AGI eligibility boundary to include filers with exactly $24,000 AGI per Worksheet 21C.

## [1.562.2] - 2026-02-16 03:42:03

### Changed

- Update Massachusetts income tax parameters for 2025, including surtax threshold ($1,083,150), Senior Circuit Breaker credit max ($2,820), income limits, and property value limit ($1,298,000).

## [1.562.1] - 2026-02-16 03:09:22

### Changed

- Update Arkansas income tax parameters for 2025 including tax rate brackets, reduction schedule, standard deductions, low income tax tables, and additional tax credit for qualified individuals.

## [1.562.0] - 2026-02-16 02:17:35

### Added

- Create Oregon dependent exemption credit reform to separate dependent exemptions with configurable age limits and universal mode.

## [1.561.1] - 2026-02-16 01:39:50

### Changed

- Add 2025 form references to North Carolina income tax parameters confirming unchanged values for standard deduction, child deduction, and other provisions.

## [1.561.0] - 2026-02-16 01:39:11

### Changed

- Update Maine income tax parameters for 2025 including bracket thresholds, personal exemption, deduction and exemption phaseout thresholds, itemized deduction cap, pension exclusion cap, and add 2025 references.

## [1.560.3] - 2026-02-16 01:34:59

### Fixed

- Fix ga_exemptions formula in repeal_state_dependent_exemptions reform to use correct parameter path.
- Fix ks_exemptions in repeal_state_dependent_exemptions reform to handle 2024+ by_filing_status branch.

## [1.560.2] - 2026-02-16 01:32:52

### Changed

- Update Nebraska income tax parameters for 2025 with new bracket thresholds, standard deduction amounts, exemption credit, and form references.

## [1.560.1] - 2026-02-16 01:29:52

### Changed

- Add 2025 Delaware income tax form references to parameter files.

## [1.560.0] - 2026-02-16 01:29:02

### Added

- Add 2025 CTC values from official NM PIT Packet Table 4
- Add 2025 PIT Packet references to all NM income tax parameters
- Update armed forces retirement exemption to reflect HB-0252 making it permanent

## [1.559.0] - 2026-02-16 01:28:23

### Added

- Adds 2025 references with page numbers to all Maryland income tax parameters.

## [1.558.5] - 2026-02-16 01:26:34

### Changed

- Update West Virginia income tax rates for 2025 per SB 2033.

## [1.558.4] - 2026-02-16 01:25:53

### Fixed

- Michigan surtax reform now activates correctly when in_effect parameter is toggled in the app.

## [1.558.3] - 2026-02-16 01:24:59

### Changed

- Update Indiana county income tax rates with 2022-2025 data from official DOR publications, fix rate errors for Allen and Dearborn counties, fix Bartholomew County parameter key typo, and update references to 2025 IT-40 and legal code.

## [1.558.2] - 2026-02-16 01:16:13

### Fixed

- Fix student loan interest deduction eligibility (IRC § 221) to remove incorrect AOC eligibility requirement. The previous implementation required is_eligible_for_american_opportunity_credit to be true, but this is not a legal requirement. While § 221(d)(3) references § 25A(b)(3) for the definition of "eligible student", this refers to the student's status when the loan was originally taken out, not current-year AOC eligibility.

## [1.558.1] - 2026-02-16 00:14:38

### Fixed

- Remove taxable_social_security from NJ subtractions to fix double exclusion bug. Social Security was already excluded from NJ gross income.

## [1.558.0] - 2026-02-15 23:33:04

### Changed

- Update Montana income tax parameters for 2025, including bracket thresholds, capital gains thresholds, old age subtraction inflation adjustment, 529 tuition subtraction cap increase, and references.

## [1.557.2] - 2026-02-14 03:01:37

### Changed

- Update Louisiana income tax parameter references from House Bill 10 to enacted legal code and add 2025 IT-540 form references.

### Fixed

- Fix Louisiana disability income exemption cap incorrectly set to $12,000 for 2025 (actual value remains $6,000 per RS 47:44.1(B)).

## [1.557.1] - 2026-02-14 02:56:16

### Changed

- Update Colorado Child Tax Credit income thresholds for 2025 (single $26K/$51K/$77K, joint $36K/$61K/$87K).
- Update Colorado CollegeInvest contribution subtraction limits for 2025 (single $25,400, joint $38,100).
- Update Colorado ABLE contribution subtraction caps for 2025 (single $25,400, joint $38,100).
- Fix Colorado Care Worker Tax Credit start date from 2026 to 2025 per C.R.S. 39-22-566.
- Fix typo in Colorado CTC head of household rate threshold date (2015 to 2022).

## [1.557.0] - 2026-02-13 20:55:08

### Changed

- Update Mississippi income tax parameters with 2025 references and replace bill references with legal code citations.

## [1.556.2] - 2026-02-13 19:31:10

### Changed

- Update CBO baseline projections to February 2026 (Budget and Economic Outlook 2026 to 2036), extending all calibration targets and CPI parameters through 2036.

## [1.556.1] - 2026-02-13 18:38:12

### Changed

- Update CPI-U, C-CPI-U, and CPI-W projections for 2026+ based on CBO September 2025 interim inflation update

## [1.556.0] - 2026-02-13 17:37:15

### Added

- Iowa Family Investment Program (FIP), the state's TANF cash assistance program.

## [1.555.3] - 2026-02-12 22:42:22

### Changed

- Add 2025 Vermont income tax values, renter credit income limits, and form references to parameter files.

## [1.555.2] - 2026-02-12 18:16:49

### Changed

- Update Kentucky income tax model for 2025, including standard deduction ($3,270), tax rate (4%), and all tax credits with official 2025 references.

## [1.555.1] - 2026-02-12 17:44:36

### Changed

- DC EITC match rate updated to 100% for 2025 per Act 26-214.

## [1.555.0] - 2026-02-11 17:26:50

### Added

- Implement Utah HB 210 Substitute 2 marriage tax credit (Section 59-10-1049)

## [1.554.1] - 2026-02-10 15:34:12

### Fixed

- Fix RI high earner tax and social security exemption reform exports to match standard pattern

## [1.554.0] - 2026-02-08 04:15:39

### Added

- Add tax_unit_is_required_to_file variable for rules-based filing requirement.
- Add eligible_for_refundable_credits variable for EITC/CTC eligibility check.
- Add would_file_if_eligible_for_refundable_credit propensity variable.
- Add would_file_taxes_voluntarily propensity variable for voluntary filers.

### Changed

- Refactor tax_unit_is_filer to use three-part filing logic with propensity variables.

## [1.553.0] - 2026-02-07 18:08:52

### Added

- Add liquid asset input variables (bank_account_assets, stock_assets, bond_assets), ssi_countable_resources, and spm_unit_cash_assets aggregation
- Add takes_up_ssi_if_eligible variable for SSI takeup modeling

### Changed

- SSI resource test now uses actual imputed assets instead of random pass rate
- SSI benefit now applies takeup in microsimulation

## [1.552.0] - 2026-02-07 00:40:26

### Added

- Section 1931 deprivation requirement parameter for non-expansion states
- is_single_parent_household variable for Medicaid deprivation rules
- Head Start and Early Head Start takeup variables
- SSI resource test now uses actual policy logic in individual sim

### Changed

- Moved all stochastic randomness to data package for deterministic country package
- is_parent_for_medicaid_nfc now checks Section 1931 deprivation requirements
- Head Start and Early Head Start benefits now multiply by takeup
- WIC would_claim_wic and is_wic_at_nutritional_risk default to True (resolved in data package)

## [1.551.1] - 2026-02-07 00:23:46

### Changed

- Update Alabama 2025 Income tax.

## [1.551.0] - 2026-02-07 00:10:55

### Added

- Arizona Cash Assistance (TANF) program.

## [1.550.2] - 2026-02-05 04:45:16

### Fixed

- Fixed incorrect label for ca_ala_general_assistance_countable_income_person variable.

## [1.550.1] - 2026-02-04 19:32:22

### Fixed

- Fix NY ESCC post-2024 to allow ITIN holders in baseline (revert S.9077 reform).

## [1.550.0] - 2026-02-03 04:40:30

### Added

- is_qualifying_child_dependent variable for age-based qualifying child test
- is_qualifying_relative_dependent variable for income-based qualifying relative test
- dependent_gross_income variable for calculating dependent gross income

### Changed

- is_child_dependent now includes qualifying child, qualifying relative, and disability pathways
- Head of household eligibility now correctly includes qualifying relatives (fixes issue 6994)

## [1.549.0] - 2026-02-02 19:07:06

### Added

- Add NY S.9077 Empire State Child Credit ITIN expansion reform allowing children with ITINs to qualify starting 2027.

## [1.548.0] - 2026-02-02 19:05:08

### Added

- Update South Carolina income tax parameters for 2025, including reduced top rate (6.0%) and adjusted brackets.

## [1.547.0] - 2026-02-02 18:49:52

### Added

- Implement Maryland Temporary Cash Assistance (TCA) program.

## [1.546.1] - 2026-02-02 17:32:10

### Fixed

- Missouri income tax now correctly allocates above-the-line deductions proportionally by gross income, ensuring capital loss deductions are not lost when one spouse has no income.

## [1.546.0] - 2026-02-02 01:50:17

### Added

- Add 2025 references to all New York State and NYC income tax parameters.
- Update geothermal energy system credit cap to $10,000 for systems placed in service on/after July 1, 2025.
- Add 2025 NY income tax integration tests.

## [1.545.3] - 2026-02-02 01:38:39

### Changed

- Add historical data for Massachusetts TAFDC parameters

## [1.545.2] - 2026-02-02 01:21:49

### Changed

- Backdate DC TANF, GAC, and POWER parameters to program establishment dates.

## [1.545.1] - 2026-02-02 01:15:31

### Added

- Backdate Texas TANF program.

## [1.545.0] - 2026-02-02 01:03:18

### Fixed

- Implement NJ same category rule - net losses in any income category (capital gains, S-corp, partnership, rental, business) are now disregarded and cannot offset income from other categories.

## [1.544.0] - 2026-02-02 00:56:29

### Changed

- {'description': 'Updates Georgia income tax parameters for 2025 tax year based on the IT-511 Instructions Booklet:\n- Corrects 2025 tax rate to 5.19% (from incorrectly projected 5.29%)\n- Adds 2025 IT-511 references to all income tax parameters\n- Verifies CDCC credit rate at 50% of federal credit for 2025\n- Confirms standard deductions, dependent exemption, retirement exclusions, military retirement exclusions, and itemizer credit values\n', 'title': 'Update Georgia 2025 individual income tax model'}

## [1.543.0] - 2026-02-02 00:48:06

### Changed

- Disable Montana _indiv computation path for 2024+ when married filing separately on same return is no longer allowed.

## [1.542.1] - 2026-02-02 00:34:36

### Changed

- {'title': 'Update Hawaii income tax parameters with 2025 references'}

## [1.542.0] - 2026-02-02 00:11:19

### Added

- NY TANF pre-October 2022 gross income test and immigration eligibility check.

### Changed

- NY TANF parameters backfilled to 1998 with October 2022 reform rules per 22-ADM-11.
- NY TANF earned income deduction calculation order changes by reform date.

## [1.541.1] - 2026-02-02 00:00:17

### Fixed

- CT Social Security benefit adjustment now uses actual federal taxable Social Security amount instead of 85% of gross Social Security.

## [1.541.0] - 2026-02-01 23:33:30

### Added

- Oregon Healthier Oregon program providing Medicaid-equivalent coverage for undocumented immigrants.

## [1.540.1] - 2026-02-01 23:24:58

### Changed

- Update Colorado income tax parameters for tax year 2025.

## [1.540.0] - 2026-02-01 23:13:46

### Added

- Add comprehensive 2025 test cases for Oklahoma income tax (103 tests).

### Changed

- Update Oklahoma income tax parameters for 2025 with current form references.
- Increase pension subtraction limit from $10,000 to $20,000 for 2024+ per HB 2020.
- Enhance documentation for Oklahoma income tax variables with calculation examples and regulatory references.

## [1.539.0] - 2026-02-01 22:33:33

### Changed

- Add 2025 references to all Missouri income tax parameters.
- Add 2025 value for mo_max_social_security_benefit ($48,216).
- Add 2025 test cases for Missouri income tax and capital gains subtraction.

## [1.538.1] - 2026-02-01 22:20:32

### Changed

- Update Illinois TANF parameter historical dates to reflect actual policy enactment dates.

## [1.538.0] - 2026-02-01 22:15:00

### Added

- Backdating Maine TANF parameters.

## [1.537.4] - 2026-02-01 22:06:11

### Fixed

- Backdate Oklahoma TANF parameters to correct effective dates.
- Backdate Wisconsin Works parameters to correct effective dates.
- Backdate Ohio Works First parameters to correct effective dates and add COLA multiplier for dynamic payment standards.

## [1.537.3] - 2026-02-01 21:59:11

### Fixed

- Corrected 2020 surviving spouse standard deduction from $24,400 to $24,800 to match joint filers per 26 USC 63(c)(2)(A).

## [1.537.2] - 2026-02-01 21:55:06

### Fixed

- Mississippi income tax now correctly uses loss-limited capital gains (federal $3K limit) instead of unlimited raw capital gains.

## [1.537.1] - 2026-02-01 21:42:20

### Fixed

- Arizona long-term capital gains subtraction now correctly returns zero when there is a net capital loss, rather than using raw long-term capital gains.

## [1.537.0] - 2026-02-01 20:53:00

### Added

- Add Alabama Family Assistance (TANF) program.

## [1.536.0] - 2026-02-01 20:30:41

### Added

- Vermont TANF (Reach Up) program

## [1.535.0] - 2026-02-01 19:35:05

### Added

- South Carolina TANF (Temporary Assistance for Needy Families) program

## [1.534.6] - 2026-02-01 18:13:47

### Fixed

- Fix Rhode Island retirement income subtraction to apply the cap per person instead of per tax unit.

## [1.534.5] - 2026-01-31 20:58:31

### Added

- Tests for TAXSIM output variables to achieve 100% coverage.

## [1.534.4] - 2026-01-31 19:46:35

### Changed

- Pin black==26.1.0 in dev dependencies and update CI and Makefile to use uv for consistent formatting.

## [1.534.3] - 2026-01-31 16:52:24

### Added

- Tests for tax_unit_is_filer variable covering filing requirement logic.

## [1.534.2] - 2026-01-31 03:23:17

### Added

- Add 2018 CHIP FCEP pregnant income limits from MACPAC MACStats December 2018 Data Book.

## [1.534.1] - 2026-01-31 00:45:39

### Added

- Added income_tax_positive variable for CBO-consistent calibration

## [1.534.0] - 2026-01-30 20:44:48

### Added

- Add Virginia HB979 income tax reform with new 8% and 10% brackets for high earners.

## [1.533.0] - 2026-01-30 15:33:22

### Changed

- Update Michigan 2025 Individual Income Tax Model parameters

## [1.532.4] - 2026-01-29 23:19:08

### Changed

- Update Virginia 2025 income tax parameters with 2025 Form 760 references
- Add rebate values for 2024 ($200/$400) and 2025 ($0)
- Add 2025 tests for standard deduction, EITC, military benefit subtraction, age deduction, rebate, and exemptions

## [1.532.3] - 2026-01-29 21:06:35

### Fixed

- Medicaid category assignment now correctly evaluates mandatory groups (parent, pregnant, SSI) before optional expansion groups, per federal eligibility rules.

## [1.532.2] - 2026-01-29 05:35:07

### Added

- Backdate New Hampshire interest and dividends tax parameters to 2020.

## [1.532.1] - 2026-01-29 03:57:29

### Changed

- Updated uv.lock dependencies.

## [1.532.0] - 2026-01-29 02:38:20

### Added

- California CalWORKs Stage 2 (C2AP) child care subsidy for former CalWORKs recipients within 24 months of leaving cash aid.
- California CalWORKs Stage 3 (C3AP) child care subsidy for former CalWORKs recipients who exhausted Stage 2 eligibility.
- California Alternative Payment Program (CAPP) child care subsidy for income-eligible families who never received CalWORKs.

## [1.531.0] - 2026-01-29 02:17:08

### Added

- Illinois Home Weatherization Assistance Program (IHWAP) eligibility.
- Reusable SMI (State Median Income) function.

## [1.530.0] - 2026-01-28 21:20:03

### Added

- Illinois Senior Citizens Real Estate Tax Deferral Program (il_scretd)

## [1.529.0] - 2026-01-28 21:12:25

### Added

- Illinois I-PASS Assist program eligibility.

## [1.528.0] - 2026-01-28 21:05:51

### Changed

- Pin New York itemized deductions to pre-TCJA rules per Tax Law § 615

## [1.527.2] - 2026-01-28 16:04:08

### Fixed

- Exclude Medicaid recipients from QI (Qualifying Individual) eligibility.

## [1.527.1] - 2026-01-27 21:30:41

### Fixed

- Medicare Savings Program (MSP) calculation now returns correct benefit values instead of null.

## [1.527.0] - 2026-01-27 03:46:23

### Added

- Add Connecticut EITC $250 qualifying child bonus for tax year 2025.

### Changed

- Update Connecticut tax parameter references to 2025 CT-1040 Instructions.

## [1.526.2] - 2026-01-27 03:21:56

### Changed

- Add historical values to Minnesota MFIP parameters.

## [1.526.1] - 2026-01-27 03:18:40

### Changed

- Backdate North Carolina TANF parameters to 1997.

## [1.526.0] - 2026-01-27 03:13:11

### Changed

- Update DC Child Tax Credit for 2026+ based on new statute (DC Code 47-1806.17), including increased credit amount ($1,000), expanded age eligibility (under 18), removed child cap, lower income thresholds, and higher phase-out rate.

## [1.525.0] - 2026-01-26 23:05:41

### Changed

- Update Illinois income tax parameters for 2025 and add 2025 citations.

## [1.524.1] - 2026-01-26 20:28:28

### Added

- Update SSI federal benefit rates, student earned income exclusion, and SGA amounts for 2026.

## [1.524.0] - 2026-01-26 19:35:03

### Added

- Add census block-level geography variables (block_geoid, tract_geoid, cbsa_code, place_fips, vtd, puma, sldu, sldl, zcta) for granular geographic analysis

## [1.523.1] - 2026-01-26 14:37:21

## [1.523.0] - 2026-01-26 14:14:48

### Changed

- Pin New York itemized deductions to pre-TCJA rules per Tax Law § 615

## [1.522.0] - 2026-01-25 22:40:42

### Added

- Implement New Jersey WorkFirst (WFNJ).

## [1.521.0] - 2026-01-25 21:40:34

### Added

- Louisiana Family Independence Temporary Assistance Program (FITAP).

## [1.520.0] - 2026-01-25 21:25:01

### Added

- Add Alaska ATAP (Temporary Assistance Program) implementation with income eligibility tests, work incentive deductions, need standards, and benefit calculation based on 7 AAC 45.

## [1.519.0] - 2026-01-25 21:17:46

### Added

- Implemented North Dakota Temporary Assistance for Needy Families (TANF) program

## [1.518.0] - 2026-01-25 21:13:51

### Added

- Add New Mexico Works (NM Works) program

## [1.517.0] - 2026-01-25 20:55:20

### Added

- Add expanded income base option for CRFB AGI surtax reform, including retirement contributions, HSA contributions, student loan interest, tax-exempt Social Security, foreign earned income exclusion, tax-exempt interest, and health insurance premiums.

## [1.516.4] - 2026-01-25 19:35:47

### Fixed

- Add safety catch in aca_ptc to return zero before 2025 to prevent breaking 2024 microsim runs.

## [1.516.3] - 2026-01-25 18:31:23

### Fixed

- Update Iowa SNAP self-employment deduction effective date from 2021-10-01 to 2012-08-01 based on USDA FNS State Options Report research.

## [1.516.2] - 2026-01-25 18:19:02

### Changed

- Simplify Pell Grant calculation method by removing enum indirection and using time-based formula.

## [1.516.1] - 2026-01-25 17:33:26

### Changed

- Use default argument to numpy.select instead of dummy True condition for ~10% performance improvement.

## [1.516.0] - 2026-01-25 17:15:31

### Added

- partnership_se_income variable for general partners' SE income from Schedule K-1 Box 14, now included in taxable_self_employment_income per 26 USC 1402(a).

## [1.515.0] - 2026-01-25 16:54:14

## [1.514.2] - 2026-01-25 13:30:04

### Fixed

- Fix Iowa SNAP self-employment simplified deduction rate from 0% to 40%.

## [1.514.1] - 2026-01-25 13:03:30

### Added

- Added pandas 3.0 compatibility tests to verify policyengine-core fixes for StringDtype and StringArray handling

### Changed

- Removed pandas <3.0 version cap to enable pandas 3.0 support
- Bumped policyengine-core minimum version to 3.23.5 for pandas 3 compatibility (includes Enum.encode() fix)

## [1.514.0] - 2026-01-23 21:14:19

### Added

- AGI surtax reform.

## [1.513.1] - 2026-01-23 18:35:29

### Fixed

- Update SC H.3492 reform to use 5-year in_effect check pattern consistent with other contributed reforms.

## [1.513.0] - 2026-01-23 16:04:44

### Added

- Implement Virginia TANF program.

## [1.512.0] - 2026-01-23 15:27:36

### Added

- Add Wyoming POWER program

## [1.511.2] - 2026-01-22 23:38:46

### Fixed

- Use `uv sync --extra dev` in CI to correctly install optional dev dependencies including coverage.
- Improve selective test runner to only run tests for specific subfolders (states, congress, local) instead of entire parent directories.
- Pin pandas to <3.0 to prevent StringDtype incompatibility with numpy.

## [1.511.1] - 2026-01-21 21:46:53

### Fixed

- Remove DACA_TPS from immigration_status.

## [1.511.0] - 2026-01-21 20:53:40

### Added

- NY Assembly Bill A06774 Enhanced Child and Dependent Care Credit reform.

## [1.510.0] - 2026-01-21 20:02:25

### Added

- NY Senate Bill S04487 Supplemental Empire State Child Tax Credit for Newborns reform.

## [1.509.0] - 2026-01-21 16:28:14

### Added

- NY A04038 Enhanced Empire State Child Credit for Infants Act reform.

## [1.508.2] - 2026-01-21 15:19:45

### Changed

- Update 2026 federal poverty guidelines.

## [1.508.1] - 2026-01-20 19:20:31

### Added

- Add breakdown_labels metadata to parameters with range() dimensions for semantic labelling.

## [1.508.0] - 2026-01-19 22:07:57

### Added

- Update Rhode Island 2025 Individual Income Tax Model.

## [1.507.0] - 2026-01-19 19:54:16

### Added

- Add SC H.3492 partially refundable EITC reform.

## [1.506.0] - 2026-01-19 19:53:06

### Added

- Add Utah HB 210 (2026) structural reform implementing the taxpayer credit add-on for married filers ($543 MFS, $1,086 joint/surviving spouse) with phaseout.

## [1.505.0] - 2026-01-19 18:32:47

### Added

- Model RI Governor Dan McKee's 2027 tax proposals including a new child tax credit, Social Security exemption expansion, new top income tax bracket, and pension/annuity exemption updates.

## [1.504.0] - 2026-01-19 18:07:10

### Fixed

- Formatting.

## [1.503.3] - 2026-01-19 17:30:20

### Fixed

- Added missing breakdown and label metadata to pseudo-breakdown parameters.

## [1.503.2] - 2026-01-19 16:39:43

### Fixed

- Added missing label metadata to bracket/scale parameters that had no labels.

## [1.503.1] - 2026-01-19 16:19:40

### Fixed

- Added missing label metadata to breakdown parameters that had breakdown definitions but no labels.

## [1.503.0] - 2026-01-19 16:08:41

### Changed

- Replaced .claude git submodule with policyengine-claude plugin auto-install configuration.

## [1.502.3] - 2026-01-15 22:29:01

### Fixed

- Fix CA Medi-Cal immigration eligibility for DACA/TPS holders in 2026. Previously, DACA/TPS holders incorrectly lost eligibility after the January 2026 enrollment freeze. Per WCLP guidance, DACA/TPS holders are not affected by the freeze and can still newly enroll.

## [1.502.2] - 2026-01-15 22:18:44

### Added

- Add Microsimulation API documentation covering calc/calculate methods, map_to parameter, available datasets, subsampling, winners/losers analysis, and weight sanity checks.

## [1.502.1] - 2026-01-15 22:15:03

### Added

- Add parameter discovery documentation guide

## [1.502.0] - 2026-01-15 20:15:33

### Added

- Add range-based phaseout option for RI CTC with phaseout.start and phaseout.end parameters.

## [1.501.0] - 2026-01-15 20:02:12

### Added

- Adjust CLAUDE.md in US repo.

## [1.500.4] - 2026-01-14 23:20:21

### Changed

- Updated uv.lock dependencies.

## [1.500.3] - 2026-01-14 21:44:33

### Added

- Add is_blind to IL HBWD disability eligibility check.

### Fixed

- Fix IL HBWD earned income exemptions to apply only to disabled/blind persons.

## [1.500.2] - 2026-01-13 23:26:02

### Fixed

- Riverside County General Relief eligibility now correctly excludes units where all persons are ineligible.
- Riverside County General Relief SSI check changed from unit-level to person-level, so only the individual receiving SSI is excluded, not all household members.

## [1.500.1] - 2026-01-13 23:22:39

### Changed

- Remove concurrency block from push workflow to allow parallel CI runs.

## [1.500.0] - 2026-01-13 22:53:31

### Added

- Add il_aabd_use_reported_ssi flag to allow API partners to override SSI income for IL AABD calculation.

## [1.499.1] - 2026-01-13 22:35:23

### Fixed

- Fix test_batched.py incorrectly marking tests as passed when failure count ends in 0.
- Fix push.yaml concurrency to queue runs instead of cancelling versioning jobs.

## [1.499.0] - 2026-01-12 19:45:59

### Added

- CDCTC reform that makes families eligible if at least one parent works (instead of requiring both parents to work)

## [1.498.1] - 2026-01-12 18:30:41

### Fixed

- Remove 51 invalid County enum entries (wrong state assignments, non-existent county/state combinations). Validated against Census 2020 county reference data.

## [1.498.0] - 2026-01-08 18:02:47

### Added

- Colorado OmniSalud program providing ACA marketplace subsidies for undocumented immigrants and DACA recipients.

## [1.497.1] - 2026-01-06 14:58:50

### Changed

- Updated uv.lock dependencies.

## [1.497.0] - 2026-01-05 21:26:26

### Added

- Create reform to separate dependent children from Virginia personal exemption.

## [1.496.2] - 2026-01-05 16:26:06

### Changed

- Updated weekly uv.lock workflow to include changelog entry.

## [1.496.1] - 2026-01-05 15:41:57

### Changed

- Updated weekly uv.lock workflow to include changelog entry.

## [1.496.0] - 2026-01-05 00:21:45

### Added

- Tennessee TANF (Families First) program implementation

## [1.495.0] - 2026-01-05 00:20:33

### Added

- Nevada TANF (Temporary Assistance for Needy Families) program

## [1.494.0] - 2026-01-05 00:18:02

### Added

- West Virginia Works program implementation

## [1.493.0] - 2026-01-05 00:02:11

### Added

- Connecticut Temporary Family Assistance (TFA/TANF)

## [1.492.0] - 2026-01-04 23:28:13

### Added

- Implement Rhode Island TANF (Rhode Island Works) program

## [1.491.0] - 2026-01-04 22:56:53

### Added

- Add Delaware TANF (Temporary Assistance for Needy Families)

## [1.490.0] - 2026-01-04 22:20:49

### Added

- South Dakota Temporary Assistance for Needy Families (TANF) program

## [1.489.0] - 2026-01-04 22:11:59

### Added

- Implemented Maine TANF program

## [1.488.0] - 2026-01-04 22:05:35

### Added

- Add New Hampshire FANF (Financial Assistance to Needy Families) program with eligibility determination, payment standard (60% FPG), earned income disregards, and benefit calculation.

## [1.487.0] - 2026-01-04 21:45:18

### Added

- Hawaii TANF (Temporary Assistance for Needy Families) program

## [1.486.0] - 2026-01-04 20:46:59

### Added

- Add phase-out logic to CRFB Social Security nonrefundable credit based on AGI thresholds (6% rate above $150k joint, $75k other).

## [1.485.4] - 2026-01-02 21:22:24

### Fixed

- ACA required contribution percentage now correctly handles flat brackets (e.g., 0-133% FPL) per 26 USC 36B by separating thresholds, initial rates, and final rates into independent parameters.

## [1.485.3] - 2026-01-02 19:33:52

### Fixed

- Remove non-existent labels from weekly uv.lock workflow PR creation.

## [1.485.2] - 2026-01-02 19:06:03

### Fixed

- Weekly uv.lock workflow now targets main branch and uses native gh CLI for PR creation.

## [1.485.1] - 2026-01-02 18:29:05

### Added

- Add scheduled GitHub Action workflow for weekly uv.lock updates.

## [1.485.0] - 2025-12-29 22:22:39

### Fixed

- Arizona Family Tax Credit now correctly uses Arizona AGI plus exemptions for income eligibility determination per ARS 43-1073.

## [1.484.3] - 2025-12-29 21:31:29

### Added

- Updated SNAP BBCE gross income limits for New Mexico (200% FPL effective 2024-10-01) and Alaska (200% FPL effective 2025-07-01).
- Added South Dakota to BBCE parameters as non-BBCE state.
- Added and backdated Maryland SUA and LUA values.

## [1.484.2] - 2025-12-29 20:01:21

## [1.484.1] - 2025-12-29 19:18:44

### Changed

- Update Virginia 2025 income tax parameters with 2025 Form 760 references
- Add rebate values for 2024 ($200/$400) and 2025 ($0)
- Add 2025 tests for standard deduction, EITC, military benefit subtraction, age deduction, rebate, and exemptions

## [1.484.0] - 2025-12-29 16:26:00

### Added

- Illinois Health Benefits for Immigrants (HBI) program covering All Kids, HBIA (adults 42-64), and HBIS (seniors 65+).

## [1.483.0] - 2025-12-29 14:52:56

### Added

- Minnesota 2025 income tax parameter updates and new programs including K-12 Education Credit/Subtraction, 529 Contribution Subtraction, Military Pension Subtraction, and Active Duty Military Pay Subtraction.

## [1.482.0] - 2025-12-29 13:39:35

### Added

- Idaho Temporary Assistance for Families in Idaho (TAFI) program, implementing income eligibility, resource limits, and benefit calculation (closes

## [1.481.0] - 2025-12-29 02:02:32

### Added

- Michigan Family Independence Program (FIP/TANF)

## [1.480.0] - 2025-12-29 02:00:46

### Added

- Georgia TANF program implementation

## [1.479.0] - 2025-12-28 23:17:19

### Added

- Add Mississippi TANF program.

## [1.478.0] - 2025-12-28 22:59:09

### Added

- Nebraska Aid to Dependent Children (ADC) program.

## [1.477.0] - 2025-12-28 22:37:09

### Added

- Add Kansas TANF program.

## [1.476.0] - 2025-12-28 22:18:45

### Added

- Implement Arkansas Transitional Employment Assistance (TEA/TANF) program

## [1.475.0] - 2025-12-28 22:16:11

### Added

- Added Oklahoma TANF (Temporary Assistance for Needy Families) program

## [1.474.0] - 2025-12-28 21:35:08

### Added

- Adds Utah Temporary Assistance for Needy Families (TANF) program.

## [1.473.0] - 2025-12-28 21:23:14

### Added

- Minnesota Family Investment Program (MFIP).

## [1.472.0] - 2025-12-28 21:07:30

### Added

- Add Kentucky TANF (K-TAP) program

## [1.471.0] - 2025-12-26 20:04:36

### Added

- Add Emergency Medicaid eligibility for undocumented immigrants

## [1.470.1] - 2025-12-23 14:23:08

### Fixed

- County variable now persists across periods when running over datasets, fixing incorrect fallback to first alphabetical county.

## [1.470.0] - 2025-12-21 23:13:06

### Added

- Illinois Prevention Initiative (PI) program.

## [1.469.0] - 2025-12-19 23:08:59

### Added

- Illinois Preschool For All (PFA) and Preschool For All Expansion (PFAE) programs with age (3-5), income (400% FPL), and weighted priority factor eligibility.
- New input variables for IEP status, developmental delay, non-English speaking home, parent education level, born outside US, and no prior formal early learning.

## [1.468.0] - 2025-12-19 20:53:46

### Added

- Ohio Works First (OWF) cash assistance program.

## [1.467.0] - 2025-12-19 15:39:42

### Added

- Implement Oregon TANF (Temporary Assistance for Needy Families) program with income eligibility, resource limits, and benefit calculations.

## [1.466.0] - 2025-12-19 15:31:15

### Added

- Indiana TANF program.

## [1.465.5] - 2025-12-18 20:55:25

### Fixed

- Updates the thresholds and marginal tax rates rates for the Missouri individual income tax in `parameters/gov/states/mo/tax/income/rates.yaml`
- Adds the variable `mo_capital_gains_subtraction.py` and the parameter `parameters/gov/states/mo/tax/income/subtractions/net_capital_gain/rate.yaml` for the 2025 inclusion a full deductibility of capital gains in calculating Missouri adjusted gross income.
- Adds `agi_subtractions.yaml` list parameter with the two MO AGI subtractions for 2025, and creates a `mo_agi_subtractions.py` variable (Person-level), which is referenced in the `mo_adjusted_gross_income.py` calculation.
- Adds `mo_capital_gains_subtraction_person.py` to allocate the capital gains subtraction proportionally to each person based on their share of long-term capital gains, preventing overcounting in multi-person tax units.
- Updates the `parameters/gov/states/mo/tax/income/minimum_taxable_income.yaml` parameter with the new 2025 value.
- Adds new legislative references

## [1.465.4] - 2025-12-18 15:55:33

### Changed

- Rebalance CI test jobs by moving NY state tests to NonStructural-Other and CRFB structural tests to Structural-Heavy.

## [1.465.3] - 2025-12-18 15:12:11

### Added

- Employer payroll tax revenue allocation variables (employer_ss_tax_income_tax_revenue and employer_medicare_tax_income_tax_revenue) for CRFB reform analysis.

### Fixed

- Trust fund revenue allocation now uses double-branching methodology per 42 U.S.C. 401 note Section 121(e), correctly splitting TOB between OASDI and Medicare HI.

## [1.465.2] - 2025-12-17 04:59:37

## [1.465.1] - 2025-12-17 04:17:16

### Added

- Add scheduled GitHub Action workflow for weekly uv.lock updates

## [1.465.0] - 2025-12-16 15:06:15

### Added

- Missouri TANF program.

## [1.464.2] - 2025-12-16 13:23:24

### Fixed

- Arizona property tax credit now uses correct income definition per ARS 43-1072 and ITR 12-1, excluding only Social Security (not pensions, capital gains, or exemptions)

## [1.464.1] - 2025-12-16 04:11:35

### Fixed

- Iowa Child and Dependent Care Credit now uses taxable income instead of net income.

## [1.464.0] - 2025-12-16 00:26:02

### Added

- Wisconsin Works (W-2) program with placement-based benefits and eligibility.

## [1.463.0] - 2025-12-16 00:00:49

### Added

- Pennsylvania TANF.

## [1.462.1] - 2025-12-15 23:24:43

### Fixed

- MA income tax now allows short-term capital losses to offset long-term capital gains in Part C

## [1.462.0] - 2025-12-15 22:36:33

### Fixed

- Maine Dependent Exemption Credit now correctly includes Credit for Other Dependents (ODC) qualifying dependents age 17 and older, as required by Maine statute 36 M.R.S. Section 5219-SS which references IRC Section 24 (including both CTC and ODC).

## [1.461.3] - 2025-12-15 22:10:21

### Fixed

- Fix DC Property Tax Credit incorrectly granting credit for negative AGI with zero rent/property taxes

## [1.461.2] - 2025-12-15 21:42:35

### Fixed

- Montana income tax calculation with negative capital gains now correctly produces zero tax instead of phantom positive tax

## [1.461.1] - 2025-12-15 21:03:17

### Fixed

- Hawaii Food/Excise Tax Credit now correctly handles negative AGI

## [1.461.0] - 2025-12-15 19:02:39

### Added

- Trust fund revenue variables (tob_revenue_total, tob_revenue_oasdi, tob_revenue_medicare_hi) using exact branching methodology
- Tier 1 and tier 2 taxable Social Security variables for proper OASDI vs Medicare HI allocation
- LSR recursion guard to prevent infinite loops when branches calculate variables

### Fixed

- Labor supply behavioral response infinite recursion bug

## [1.460.2] - 2025-12-15 18:31:12

### Fixed

- WV homestead excess property tax credit with negative income and zero property taxes

## [1.460.1] - 2025-12-13 04:31:57

### Fixed

- Update uv.lock during version bump so contributors don't need to run uv lock --upgrade after pulling from master.
- Change push workflow concurrency to queue runs instead of cancelling to ensure each merge completes.

## [1.460.0] - 2025-12-12 23:16:34

### Added

- Medicare Savings Program (MSP) with federal structure supporting QMB, SLMB, and QI eligibility levels.
- State-specific MSP asset test rules (AL, AZ, CA, CT, DE, DC, LA, MS, NM, NY, OR, VT have eliminated the asset test).

## [1.459.2] - 2025-12-12 18:28:16

### Fixed

- Fix IL AABD non-financial eligibility to require SSI status eligibility per IDHS Policy Manual PM 11-01-00.
- Remove retirement_distributions from IL AABD asset sources (incorrectly included income variable).

## [1.459.1] - 2025-12-12 18:20:04

### Fixed

- Replace is_medicaid_eligible with receives_medicaid in il_fpp_eligible.
- Fix IL HBWD disability eligibility to use medical definition without SGA test.

## [1.459.0] - 2025-12-12 14:32:00

### Added

- ACA PTC 700% FPL cliff reform extending subsidies with 8.5% contribution cap to 600% FPL and phaseout to 9.25% at 700% FPL

## [1.458.2] - 2025-12-12 14:10:11

### Fixed

- Floor only business and rental income sources in MI household resources per MI-1040CR form instructions.

## [1.458.1] - 2025-12-12 04:32:17

### Changed

- Split structural YAML tests into parallel CI jobs for better memory management.
- Add workflow concurrency to cancel in-progress CI runs when new commits are pushed to the same PR.

## [1.458.0] - 2025-12-11 18:30:32

### Added

- Add spm_unit_tenure_type variable at SPM unit level for local area calibration.

## [1.457.1] - 2025-12-11 00:31:16

### Fixed

- Replace is_medicaid_eligible with receives_medicaid in il_bcc_insurance_eligible.

## [1.457.0] - 2025-12-10 18:16:05

### Added

- Create reform to separate dependent children from Delaware Personal Credit.

## [1.456.2] - 2025-12-10 17:53:29

### Fixed

- Fix state_group enum usage in FPG parameter indexing for KY and WV tax credits

## [1.456.1] - 2025-12-10 17:43:25

### Added

- CI check to enforce uv.lock freshness, ensuring tests use the same dependency versions users get.

## [1.456.0] - 2025-12-10 15:49:56

### Added

- Add 20% qualified REIT/PTP income component.

## [1.455.0] - 2025-12-10 11:48:36

### Added

- Illinois Supplementary Medical Insurance Benefit (SMIB) Buy-In Program.
- SMIB eligibility based on categorical criteria (AABD, TANF, SSI recipients).
- SMIB benefit covering Medicare Part B premiums for eligible individuals.

## [1.454.1] - 2025-12-09 22:07:46

### Fixed

- Fix IL qualified noncitizen status parameters and TANF immigration eligibility.

## [1.454.0] - 2025-12-09 18:51:53

### Added

- CA Medi-Cal continuous coverage for existing undocumented enrollees after 2026 enrollment freeze.
- receives_medicaid input variable to indicate current Medicaid enrollment status.
- medi_cal_enrollment_freeze parameter for CA.

## [1.453.1] - 2025-12-09 15:58:42

### Fixed

- Apply the net income test to the New Jersey childless EITC.

## [1.453.0] - 2025-12-08 23:40:59

### Added

- Add Utah Military Retirement Credit (code AJ).

## [1.452.0] - 2025-12-05 22:06:02

### Added

- Illinois Family Planning Program (FPP).

## [1.451.0] - 2025-12-05 21:40:25

### Added

- Illinois Medicaid Presumptive Eligibility (MPE).

## [1.450.0] - 2025-12-05 21:39:43

### Added

- Illinois Health Benefits for Persons with Breast or Cervical Cancer (BCC) eligibility.
- Shared Illinois HFS immigration status eligibility variable.
- has_bcc_qualifying_coverage variable for creditable health coverage determination.

## [1.449.8] - 2025-12-04 16:58:21

### Changed

- Bump policyengine-core to 3.23.0 (adds strict enum validation).

### Fixed

- IL TANF now correctly recognizes veterans as eligible regardless of immigration status per 89 Ill. Admin. Code 112.10.

## [1.449.7] - 2025-12-04 10:32:18

### Fixed

- Fix New Jersey gross income computation.

## [1.449.6] - 2025-12-03 22:50:04

### Fixed

- Fix invalid filing_status enum values in test files (lowercase 'single', numeric '0', typos 'WIDWO' and 'HEAD_OF_HOUSE_HOLD').

## [1.449.5] - 2025-12-03 22:13:14

### Added

- WIC integration tests.

### Fixed

- WIC eligibility now requires valid demographic category per 42 U.S.C. § 1786(d)(1).

## [1.449.4] - 2025-12-03 21:46:07

### Fixed

- Fix Filing Status Issues in Missouri Test Files.

## [1.449.3] - 2025-12-03 13:07:31

### Fixed

- Fixed typo in Colorado state supplement directory name (state_suplement → state_supplement).

## [1.449.2] - 2025-12-03 05:42:15

### Changed

- Parameterized Montana spouse allocation factor for itemized deductions (was hardcoded 0.5)

## [1.449.1] - 2025-12-02 23:28:11

### Fixed

- StateGroup enum warnings for contiguous US states in state_group variable.

## [1.449.0] - 2025-12-02 22:19:22

### Added

- Add Medicare Part A premiums (full, reduced, premium-free based on quarters of coverage).
- Add Medicare Part B premiums with Income-Related Monthly Adjustment Amount (IRMAA).

## [1.448.0] - 2025-12-02 15:33:28

### Added

- Washington TANF.

## [1.447.0] - 2025-12-02 15:22:21

### Added

- Puerto Rico adjusted gross income calculation.

## [1.446.1] - 2025-12-02 02:33:48

### Fixed

- Prevent negative subtractions from acting as additions under the Ohio joint filing credit.

## [1.446.0] - 2025-12-02 02:31:25

### Added

- Puerto Rico net taxable income calculation.

## [1.445.0] - 2025-12-02 00:29:05

### Added

- Puerto Rico regular tax before credits and gradual adjustment.

## [1.444.1] - 2025-11-29 11:29:24

### Fixed

- Arkansas tax reduction thresholds.

## [1.444.0] - 2025-11-27 11:14:24

### Added

- Mamdani Millionaire Income Tax.

## [1.443.0] - 2025-11-26 18:22:22

### Added

- Illinois Health Benefits for Workers with Disabilities (HBWD) program.

## [1.442.1] - 2025-11-26 17:50:37

### Fixed

- Utah EITC reform.

## [1.442.0] - 2025-11-26 09:56:33

### Added

- Integrate California alternative minimum tax (AMT) into CA income tax calculation.

## [1.441.3] - 2025-11-26 09:54:55

### Added

- Regression test for AMT calculation against TAXSIM35 (issue

## [1.441.2] - 2025-11-26 09:48:01

### Changed

- Split AMT exemption calculation into separate `amt_exemption` variable from `amt_income_less_exemptions`.

## [1.441.1] - 2025-11-25 20:18:51

### Fixed

- Add missing defined_for=StateCode.MA to ma_state_supplement, fixing bug where non-MA households received Massachusetts State Supplement.

## [1.441.0] - 2025-11-25 11:22:31

### Added

- is_federal_work_study_participant.
- is_part_time_college_student.

### Changed

- Refactor is_snap_ineligible_student to include part-time students and Federal Work Study exception.
- Update snap_countable_earner to exclude Federal Work Study income.

## [1.440.1] - 2025-11-25 11:02:51

### Fixed

- Adjust Colorado Care Worker credit parameter file names .

## [1.440.0] - 2025-11-25 05:59:26

### Added

- Utah refundable EITC contributed reform.

## [1.439.1] - 2025-11-24 01:28:19

### Changed

- Remove deprecated 'name' metadata field from 51 parameter files

## [1.439.0] - 2025-11-24 00:10:07

### Added

- Added 2018 income limit for optional senior or disabled pathway, changed dates to match with given reference.

## [1.438.1] - 2025-11-23 10:18:53

### Fixed

- Adjust the New Jersey CDCC to apply the actual federal CDCC instead of the potential.

## [1.438.0] - 2025-11-23 09:45:04

### Added

- Puerto Rico income tax.

## [1.437.0] - 2025-11-23 09:22:55

### Added

- Added 2026 base SLCSP values for all rating areas.

## [1.436.0] - 2025-11-22 01:36:58

### Added

- Colorado Care Worker Tax Credit.

## [1.435.1] - 2025-11-21 23:46:56

### Fixed

- Fix SSI spousal deeming to correctly use couple FBR instead of individual FBR.

## [1.435.0] - 2025-11-17 23:19:37

### Fixed

- Restructure Tlaib package

## [1.434.0] - 2025-11-17 16:29:28

### Added

- Rhode Island CTC young child boost.

## [1.433.0] - 2025-11-13 23:38:52

### Added

- Working Pennsylvanians Tax Credit.

## [1.432.9] - 2025-11-13 15:46:53

### Fixed

- Limit the Hawaii CDCC to households with at least one qualifying dependent .

## [1.432.8] - 2025-11-11 19:02:22

### Changed

- Revert age heterogeneity in labor supply response elasticities (v1.426.0).

## [1.432.7] - 2025-11-11 14:47:06

### Fixed

- Fix vectorization bugs in Lifeline, CA CARE, and Pell Grant eligibility causing incorrect categorical eligibility

## [1.432.6] - 2025-11-11 13:40:35

### Fixed

- Remove the repeal of the Hawaii alternative tax on capital gains.

## [1.432.5] - 2025-11-10 19:14:05

### Added

- Debug income security package.

## [1.432.4] - 2025-11-10 13:54:57

### Fixed

- Fix Head Start categorical eligibility vectorization bug causing incorrect benefits at high incomes

## [1.432.3] - 2025-11-10 11:57:39

### Changed

- Fix Head Start and Early Head Start variable metadata (add unit=USD, simplify labels)

## [1.432.2] - 2025-11-10 11:36:20

### Fixed

- Apply the potential federal CDCC when computing the Ohio CDCC.

## [1.432.1] - 2025-11-09 20:09:40

### Fixed

- Avoid removing older dependents from the Rhode Island exemption reform.

## [1.432.0] - 2025-11-07 23:12:15

### Added

- Virginia 2024 income tax rebate.

## [1.431.0] - 2025-11-07 23:08:43

### Added

- Puerto Rico tax computation.

## [1.430.0] - 2025-11-06 17:14:20

### Added

- Georgia Itemizer Tax Credit.

## [1.429.0] - 2025-11-06 17:11:46

### Fixed

- Fixed typo in tanf and snap parameter folders.

## [1.428.0] - 2025-10-31 17:27:49

### Added

- Federal TANF baseline infrastructure for simplified state implementations.

## [1.427.0] - 2025-10-31 00:57:16

### Added

- Fix Rhode Island Dependent Exemption to Match Model.

## [1.426.0] - 2025-10-28 20:44:10

### Added

- Age heterogeneity in labor supply response elasticities using multiplier approach.

## [1.425.7] - 2025-10-28 14:08:51

### Fixed

- Fix recursion errors when applying LSRs.

## [1.425.6] - 2025-10-25 22:24:57

### Changed

- Restructure PR CI workflow to run selective tests (with coverage) and full test suite in parallel for faster feedback and comprehensive validation.

## [1.425.5] - 2025-10-24 01:02:40

### Added

- Changed name of aca_ptc_phase_out_rate to aca_required_contribution_percentage to better reflect its purpose.

## [1.425.4] - 2025-10-22 20:34:02

### Fixed

- Rhode Island exemption reform now correctly applies baseline phase-out to personal exemptions at high incomes

## [1.425.3] - 2025-10-22 14:06:11

### Fixed

- Fix the baby bonus act payment test.

## [1.425.2] - 2025-10-22 12:30:35

### Fixed

- Fix contributed test cases.

## [1.425.1] - 2025-10-22 12:00:48

### Fixed

- CTC per-child phase-out reform to avoid double-counting when regular and ARPA phase-outs overlap.

## [1.425.0] - 2025-10-22 03:08:12

### Added

- 2026 IRS tax parameters from Revenue Procedure 2025-32 (standard deduction, tax brackets, EITC, AMT, CTC, capital gains, QBI phase-out, student loan interest deduction, aged/blind additional).
- Automatic uprating with statutory rounding rules for parameters that previously had no post-2025 values (tax brackets 1-2, retirement contributions, capital gains thresholds).
- Statutory rounding rules to parameters with uprating but no rounding (QBI phase-out).
- Actual BLS CPI data through August 2025 (C-CPI-U, CPI-U, CPI-W).

### Changed

- Replaced manual CBO forecast values (2027-2035) with automatic uprating for tax brackets 3-6, standard deduction, AMT exemption, AMT phase-out, aged/blind additional deduction, CTC base amount, and CTC refundable maximum.
- Replaced OBBB legislative references with permanent IRC statutory sections.
- Split capital_gains/brackets.yaml into separate rates.yaml and thresholds.yaml files.

### Fixed

- Corrected previously incorrect 2026 QBI phase-out threshold forecast values.

## [1.424.6] - 2025-10-21 17:40:03

### Fixed

- Do not allow for an additional exemption for head of household filers under the Kansas food sales tax credit.

## [1.424.5] - 2025-10-21 14:40:37

### Fixed

- Use cdcc_relevant_expenses in the South Carolina CDCC calculation.

## [1.424.4] - 2025-10-21 14:34:10

### Fixed

- Avoid double counting the unemployment compensation in the New Mexico modified gross income.

## [1.424.3] - 2025-10-21 14:28:43

### Fixed

- Include business income in the earned income concept for the Georgia retirement income exclusion.

## [1.424.2] - 2025-10-21 14:09:42

### Fixed

- Avoid negative Wisconsin married couple credit amounts.

## [1.424.1] - 2025-10-20 23:22:57

### Fixed

- Fix us itemization integration tests which were failing due to a new Illinois income tax rebate.

## [1.424.0] - 2025-10-20 21:00:28

### Added

- Rhode Island Child Tax Credit reforms.

## [1.423.4] - 2025-10-20 19:43:44

### Fixed

- Allow for the Colorado sales tax refund for filers with negative income .

## [1.423.3] - 2025-10-20 15:35:19

### Fixed

- Add taxable unemployment compensation to the list of California subtractions.

## [1.423.2] - 2025-10-20 14:35:58

### Fixed

- Minnesota child and working families credits child tax credit eligible child definition.

## [1.423.1] - 2025-10-19 23:10:23

### Added

- Hawaii ACT 115 rebate.
- Illinois income tax rebate.
- Maine relief rebate.
- Massachusetts taxpayer refund rebate.
- South Carolina 2022 rebate.
- Indiana automatic refund rebate.
- Colorado Tabor cash back.

### Fixed

- Apply state income tax rebates in the tax year rather than the payment year.

## [1.423.0] - 2025-10-19 09:34:25

### Added

- CTC per-child phase-out reform now includes avoid_overlap parameter to prevent double-counting when regular and ARPA phase-outs overlap.

## [1.422.0] - 2025-10-19 05:12:39

### Added

- Texas Child Care Services (CCS) program.

## [1.421.0] - 2025-10-18 17:49:59

### Added

- Texas Commodity Supplemental Food Program fpg limit.

## [1.420.0] - 2025-10-18 00:00:49

### Added

- Texas Lifeline fpg limit and supplement.

## [1.419.0] - 2025-10-17 22:13:09

### Added

- Texas TANF.

## [1.418.0] - 2025-10-17 21:50:35

### Added

- Texas Harris County RIDES program.

## [1.417.3] - 2025-10-17 19:20:53

### Fixed

- Fix the in_nyc vectorization issue.

## [1.417.2] - 2025-10-17 19:09:38

### Fixed

- Updated ACA reform to start in 2026.

## [1.417.1] - 2025-10-17 17:24:13

### Fixed

- Fix the income_security_package reform to apply the reform conditionally on the reform parameters.

## [1.417.0] - 2025-10-16 13:32:23

### Added

- Texas Family Planning Program

## [1.416.0] - 2025-10-15 15:31:19

### Added

- Adjust the ctc_value as part of the minimum refundable CTC reform.

## [1.415.0] - 2025-10-15 15:30:29

### Added

- NYC formula.

## [1.414.0] - 2025-10-15 14:45:38

### Added

- Rep. Rashida Tlaib Income Security Package.

## [1.413.3] - 2025-10-14 02:23:12

### Fixed

- Fix typo in Ohio modified AGI filename (oh_modifed_agi.py to oh_modified_agi.py)

## [1.413.2] - 2025-10-14 02:16:57

### Fixed

- Adjust the Louisiana non refundable CDCC to base it on actual and not potential credit amounts.

## [1.413.1] - 2025-10-14 02:06:24

### Fixed

- Adjust the PA tax forgiveness rate to use is_child_dependent.
- Remove the name metadata tag from the PA parameter system.

## [1.413.0] - 2025-10-09 22:40:48

### Added

- FY 2026 SMI values.

## [1.412.0] - 2025-10-09 22:32:59

### Added

- Federal poverty guidelines for 2015 and 2016 to support WIC calculations back to 2015.

## [1.411.0] - 2025-10-09 16:59:51

### Added

- ACA PTC additional bracket reform allowing custom contribution rate schedules by income level
- ACA PTC simplified bracket reform with linear phase-out starting at 100% FPL

## [1.410.0] - 2025-10-06 14:13:11

### Added

- Massachusetts Child Care Financial Assistance (CCFA).

## [1.409.0] - 2025-10-05 21:01:54

### Added

- New benchmark_premium_uprating parameter based on KFF historical SLCSP data (2014-2025)

### Changed

- Switch SLCSP uprating from Chained CPI-U to empirical benchmark premium growth rate of 4.3%
- Replace CRS references with IRS Revenue Procedures in ACA premium tax credit parameters
- Spell out acronyms in parameter descriptions (ACA, PTC, MAGI, FPL, SLCSP)

## [1.408.1] - 2025-10-04 04:24:45

### Fixed

- Vectorization of the CTC refundable maximum reform.

## [1.408.0] - 2025-10-03 08:08:20

### Added

- Update New Mexico personal income tax rate schedules for TY2025 per HB 252 (2024).

## [1.407.4] - 2025-10-02 21:05:58

### Added

- CTC reform integration tests.

### Fixed

- Typo in the ctc per child phase-in reform and
- Minimum refundable CTC reform logic.

## [1.407.3] - 2025-10-01 16:40:26

### Fixed

- Include partnership/S-corp income and farm income in Alabama gross income.

## [1.407.2] - 2025-09-30 19:59:15

### Fixed

- Apply the 5 year look back to the CTC reforms.

## [1.407.1] - 2025-09-30 19:58:04

### Added

- NY CTC 2027 bug fix.

## [1.407.0] - 2025-09-27 17:53:20

### Added

- CTC per child phase-in reform.
- CTC minimum refundable amount reform.
- CTC per child phase-out reform.

## [1.406.0] - 2025-09-26 15:55:30

### Added

- School meal subsidies 2024 and 2025 parameter updates.

## [1.405.0] - 2025-09-25 20:33:35

### Fixed

- Adjust the `state_agi` variable to reflect states that adopt federal AGI.

## [1.404.1] - 2025-09-25 20:18:49

### Fixed

- Improved test batching to avoid memory issues and reduce test duplication.
- Split baseline tests into separate batches for household and contrib folders.

## [1.404.0] - 2025-09-25 08:20:22

### Added

- Texas Dallas Area Rapid Transit (DART) reduced fare program.

### Fixed

- Don't publish to PyPI on push without passing tests.

## [1.403.2] - 2025-09-24 15:23:57

### Fixed

- Montana married filing jointly subtractions allocation issue.
- Rename mt_agi to mt_agi_indiv.

## [1.403.1] - 2025-09-24 00:54:25

### Fixed

- Increase the tolerance for itemization comparison.

## [1.403.0] - 2025-09-23 22:51:10

### Added

- Update SNAP parameters for FY 2026 Cost-of-Living Adjustments.

## [1.402.3] - 2025-09-23 22:49:31

### Fixed

- Adjust the Oklahoma child care/ child tax credit to use the actual CTC value, not the potential.

## [1.402.2] - 2025-09-23 22:47:11

### Fixed

- Reform tests related to social security taxation.

## [1.402.1] - 2025-09-22 21:29:46

### Fixed

- Connecticut and Montana federal social security tax parameter dependencies.

## [1.402.0] - 2025-09-22 20:32:00

### Added

- California state-funded Medicaid eligibility for undocumented immigrants with age-based phase-in from 2016-2024.

## [1.401.0] - 2025-09-22 18:07:07

### Added

- Separated Social Security taxation parameters to match each statutory percentage independently

### Changed

- Refactored Social Security taxation formula to use properly separated parameters per IRC Section 86

## [1.400.2] - 2025-09-19 20:09:46

### Fixed

- Default itemization to be based on state deductions when federal tax liability is equal.
- Compute state itemized and standard deductions for states that adopt the federal itemized and standard deductions.
- Account for the married filing separately structure in the state itemized and standard deductions.
- Adopt a parallel Montana federal tax deduction for federal itemization purposes.

## [1.400.1] - 2025-09-18 16:41:32

### Fixed

- Minnesota CDCC structure.

## [1.400.0] - 2025-09-18 16:40:36

### Added

- New Mexico 2024 low income tax rebate amounts.

## [1.399.1] - 2025-09-17 17:11:17

### Fixed

- New Jersey other retirement income exclusion calculation.

## [1.399.0] - 2025-09-17 15:33:26

### Added

- Puerto Rico exemptions.

## [1.398.1] - 2025-09-15 22:28:43

### Fixed

- Remove the self-employment income deduction from the SNAP deductions list.

## [1.398.0] - 2025-09-11 11:13:17

### Added

- Refactor the CTC phase-in relevant earnings.

## [1.397.2] - 2025-09-11 01:02:51

### Fixed

- Michigan integration test.

## [1.397.1] - 2025-09-10 23:55:47

### Fixed

- Refactor the CTC phase-in relevant earnings.

## [1.397.0] - 2025-09-10 10:36:26

### Added

- Include missing non-refundable credits in state non-refundable credits list.

## [1.396.0] - 2025-09-09 23:54:52

### Added

- Michigan 2024 home heating credit rate.

## [1.395.2] - 2025-09-09 22:03:48

### Fixed

- Social Security taxation formula now uses a separate parameter for combined income calculation instead of incorrectly reusing the base taxation rate

## [1.395.1] - 2025-09-05 20:35:09

### Fixed

- Add the qualified business income deduction to the list of additions in South Carolina.

## [1.395.0] - 2025-09-05 15:45:41

### Added

- Reform to extend senior deduction beyond 2028.

## [1.394.0] - 2025-09-05 09:32:44

### Fixed

- Adjusted run_selective_tests.py to improve test discovery.

## [1.393.0] - 2025-09-05 09:29:37

### Fixed

- Adjusted New York CTC calculations pre 2025.

## [1.392.0] - 2025-09-04 22:44:50

### Added

- Vermont child care contributions.

## [1.391.1] - 2025-09-04 20:41:18

### Fixed

- Minnesota child tax credit amount and phase-out thresholds uprating.

## [1.391.0] - 2025-09-04 09:30:12

### Added

- North Carolina Subsidized Child Care Assistance (SCCA) maximum payment variable.

### Fixed

- North Carolina Subsidized Child Care Assistance (SCCA) formula.

## [1.390.1] - 2025-09-04 09:23:57

### Fixed

- Fix the deductions if not itemizing list.

## [1.390.0] - 2025-09-03 17:50:49

### Added

- CRFB tax employer payroll tax reform with configurable percentage parameter

## [1.389.1] - 2025-09-03 17:02:51

### Changed

- Removed coverage tracking from push.yaml workflow to speed up master branch builds.
- Implemented selective test runner and coverage test for PR workflow to only test changed files.

## [1.389.0] - 2025-09-02 23:14:24

### Added

- Illinois Low Income Home Energy Assistance Program (LIHEAP)

## [1.388.0] - 2025-09-02 22:52:24

### Added

- California Riverside County General Relief Program.

## [1.387.3] - 2025-09-02 19:45:27

### Fixed

- Adjust the Montana 2024 capital gains tax.

## [1.387.2] - 2025-09-02 19:32:13

### Fixed

- Apply a floor to the Michigan household resources.

## [1.387.1] - 2025-09-02 18:08:37

### Fixed

- Apply a floor to the Michigan household resources.

## [1.387.0] - 2025-09-02 15:09:34

### Added

- Arkansas additional tax credit for qualified individuals.

### Fixed

- Arkansas 2024 income tax rates.

## [1.386.1] - 2025-09-01 22:58:34

## [1.386.0] - 2025-08-31 11:40:22

### Added

- Adjust the IED calculation to use FPG adjusted in March.

## [1.385.1] - 2025-08-30 18:43:46

### Added

- Georgia surplus tax rebate.

### Fixed

- Backdate the Georgia tax rates to 2021.

## [1.385.0] - 2025-08-30 16:08:36

### Added

- Adjust the IED calculation to use FPG adjusted in March.

## [1.384.0] - 2025-08-29 20:56:57

### Fixed

- Illinois TANF FPG calculation adjustments.

## [1.383.0] - 2025-08-29 16:29:36

### Added

- congressional_district_geoid variable to replace the congressional district portion of the removed UCGID concept

## [1.382.0] - 2025-08-29 14:50:10

### Added

- Idaho 2022 rebate.
- Idaho special seasonal rebate.

## [1.381.3] - 2025-08-29 06:00:04

### Added

- Fix Maine Property Tax Fairness Credit Veteran Cap.

## [1.381.2] - 2025-08-29 01:04:56

### Fixed

- Updated push.yaml to fix workflow hanging issue with PYTHONUNBUFFERED=1 and uv virtual environment

## [1.381.1] - 2025-08-28 14:57:49

### Added

- Memory-optimized test execution scripts for baseline and contrib tests
- Batch processing with periodic memory cleanup to prevent OOM errors

### Fixed

- Python path detection in test scripts for compatibility across environments

## [1.381.0] - 2025-08-28 03:53:01

### Added

- Enhanced multi-agent system for autonomous benefit program implementations
- New agents for issue management, naming coordination, and branch integration
- Improved workflow documentation with @ syntax for agent invocation

### Changed

- Updated agent workflow to establish naming conventions before parallel development
- Modified CI fixer to work with existing draft PRs
- Enhanced test creator and rules engineer to work in separate git worktrees

## [1.380.0] - 2025-08-28 02:26:40

### Added

- Multi-agent system for autonomous code review and implementation
- 13 specialized agents for validation, implementation, and enhancement
- /encode-policy command for implementing new government programs with TDD
- /review-pr command for reviewing and fixing PRs with mandatory agent usage
- Comprehensive documentation for agent coordination and testing

## [1.379.0] - 2025-08-26 19:32:44

### Added

- Add a state non-refundable credits variable.

## [1.378.0] - 2025-08-26 15:31:43

### Added

- Multi-agent development system for accurate program implementation
- Supervisor agent for orchestrating isolated development workflow
- Document collector agent for gathering authoritative sources
- Test creator agent for building tests from documentation
- Rules engineer agent for TDD-based implementation
- Verifier agent for comprehensive validation
- Shared PolicyEngine standards document for consistency

## [1.377.1] - 2025-08-25 19:37:04

### Fixed

- Avoid negative subtractions from acting as additions.

## [1.377.0] - 2025-08-25 18:03:27

### Fixed

- Fixed IL AABD integration tests.

## [1.376.4] - 2025-08-25 13:45:00

### Fixed

- Tenant pays rent variable for HUD utility allowance calculation.

## [1.376.3] - 2025-08-25 13:09:42

### Fixed

- Updated SSI-related test cases.
- Updated SSI-related variables.

## [1.376.2] - 2025-08-25 02:14:31

### Fixed

- Exclude SSI recipients from NC TANF household count.

## [1.376.1] - 2025-08-21 21:00:04

### Fixed

- Fix pre-2024 NY CTC.

## [1.376.0] - 2025-08-21 17:38:20

### Added

- Added 2018 medicaid income limits for parents.

## [1.375.0] - 2025-08-21 08:05:30

### Added

- Georgia 2026 CTC.
- Georgia CDCC Match 2025.

## [1.374.1] - 2025-08-20 14:15:57

### Fixed

- Fix charitable deduction floor amount parameter.
- Fix non-cash charitable deduction ceiling.

## [1.374.0] - 2025-08-20 13:41:01

### Added

- California Alameda County General Assistance Program.

## [1.373.1] - 2025-08-19 21:31:19

### Fixed

- Fix AMT Phaseout Rate.

## [1.373.0] - 2025-08-19 07:41:21

### Added

- Refundable Additional Child Tax Credit (ACTC) for Puerto Rico.

## [1.372.0] - 2025-08-19 07:18:50

### Added

- Unified programmatic extension of all uprating factors through 2100 for long-term policy simulations
- IRS, SNAP, SSA, HHS, CPI-U, Chained CPI-U, and CPI-W now extend dynamically based on growth rates from final years of projections
- Single comprehensive test suite for all uprating extensions
- Cleaner, more maintainable approach that avoids hardcoding future values in YAML files

### Changed

- Updated SSA 2025 value to reflect actual 2.5% COLA announced by SSA
- Refactored all uprating extensions from hardcoded YAML values to programmatic generation

## [1.371.0] - 2025-08-18 14:16:48

### Fixed

- Correct SSI benefit amount for dependent children to use individual rate.
- Fix SSI joint claim determination to properly identify eligible married couples.

## [1.370.2] - 2025-08-18 11:43:57

### Fixed

- Dropped requirement for us-data.

## [1.370.1] - 2025-08-13 01:10:42

### Fixed

- Remove the senior deduction neutralization part of the CRFB SS credit.

## [1.370.0] - 2025-08-12 19:49:31

### Added

- Add the CRFB SS credit to the net income tree.

## [1.369.0] - 2025-08-11 01:53:29

### Added

- Head Start and Early Head Start programs payout.
- Add HHS CPI-U data for 2022 and 2023.

## [1.368.0] - 2025-08-10 22:52:19

### Added

- CRFB Nonrefundable Credit for Social Security Taxes.

## [1.367.0] - 2025-08-08 21:18:49

### Added

- Add new Medicaid immigration restrictions from OBBBA.

## [1.366.2] - 2025-08-07 12:54:07

### Fixed

- Fix Hawley rebate to get impacts in years other than 2025.

## [1.366.1] - 2025-08-07 12:51:20

### Added

- Blind SGA parameter & 2025 value

### Changed

- Updated SSI 2025 non-blind SGA parameter value.
- Updated SSI 2025 student income exclusion amount and cap parameter values.

## [1.366.0] - 2025-08-06 20:43:30

### Added

- 2025 Virginia income tax changes.

## [1.365.2] - 2025-08-06 20:24:41

### Fixed

- Fix Maine Dependent Exemption Tax Credit.

## [1.365.1] - 2025-08-06 20:20:25

### Fixed

- Edit the formula of ucgid_str to return the ucgid hierarchical codes.

## [1.365.0] - 2025-08-04 21:22:30

### Added

- Michigan surtax ballot initiative.

## [1.364.0] - 2025-08-02 00:01:59

### Fixed

- Adjustment in meets_snap_abawd_work_requirements formula.

## [1.363.1] - 2025-08-01 23:41:54

### Fixed

- Cap the North Carolina Subsidized Child Care Assistance Program benefit amount at pre_subsidy_childcare_expense.

## [1.363.0] - 2025-08-01 22:07:50

### Added

- Default to first alphabetical county in state when county is not specified.

## [1.362.1] - 2025-07-31 23:59:46

### Fixed

- Disable Montana married filing separately on same return logic past 2024.

## [1.362.0] - 2025-07-31 23:48:33

### Added

- 2018 medicaid older children income limits.

## [1.361.0] - 2025-07-31 22:20:59

### Added

- Exempt income from children in school from SNAP.

## [1.360.1] - 2025-07-31 22:16:19

### Fixed

- Corrected income tax thresholds for low-income Arkansas tax tables.

## [1.360.0] - 2025-07-31 13:59:29

### Added

- DC General Assistance for Children (GAC).
- DC TANF work requirements.
- DC Program on Work, Employment, and Responsibility (POWER).

### Fixed

- Refactored formulas in accordance with TANF and GAC.

## [1.359.1] - 2025-07-31 12:15:15

### Fixed

- Add build back back to pyproject.toml.

## [1.359.0] - 2025-07-31 09:28:58

### Added

- Vermont tax credit legislation changes

## [1.358.1] - 2025-07-30 23:20:43

### Changed

- Fixed how update_api.py retrieves the version number from pyproject.toml.

## [1.358.0] - 2025-07-30 22:55:21

### Added

- Sen. Hawley tariff rebate reform.

## [1.357.2] - 2025-07-30 10:45:15

### Fixed

- Fix reported SALT unit test.

## [1.357.1] - 2025-07-29 16:49:54

### Added

- Fix broken unit tests introduced through OBBBA parametric changes.

## [1.357.0] - 2025-07-29 13:28:50

### Added

- Update federal tax parameters following passage of HR 1.

## [1.356.0] - 2025-07-29 12:54:00

### Added

- Puerto Rico deductions.

## [1.355.0] - 2025-07-29 11:48:42

### Added

- Move OBBBA structural reforms to benefits to current policy.

## [1.354.0] - 2025-07-29 11:34:28

### Added

- Move OBBBA structural reforms to current policy.

## [1.353.0] - 2025-07-28 20:42:43

### Fixed

- Fix ca_state_supplement_dependent_amount formula.

## [1.352.1] - 2025-07-28 17:17:37

### Changed

- person_count variable.

## [1.352.0] - 2025-07-28 16:41:24

### Added

- ucgid variable.
- household_count variable.
- spm_unit_count variable.
- tax_unit_count variable.

## [1.351.5] - 2025-07-28 12:28:49

### Fixed

- Remove the second earner tax reform.

## [1.351.4] - 2025-07-27 23:15:44

### Fixed

- Remove spm_unit_income_decile test with zero weight.

## [1.351.3] - 2025-07-27 20:47:27

### Fixed

- Fix broken unit tests.

## [1.351.2] - 2025-07-25 16:57:30

### Fixed

- Default itemization turned off for tests.

## [1.351.1] - 2025-07-25 02:23:14

### Added

- Added Documentation page for Medicaid and ACA.

## [1.351.0] - 2025-07-24 22:52:03

### Added

- Update FY2025 HHS SMI parameter.

## [1.350.1] - 2025-07-24 18:37:29

### Fixed

- Move healthcare simulation parameter to the correct simulation folder.

## [1.350.0] - 2025-07-23 13:54:32

### Added

- SNAP self-employment simplified deductions.

## [1.349.3] - 2025-07-23 11:09:36

### Changed

- Improved file naming consistency by renaming generic filenames to match their variable names
- Split files containing multiple variables into separate files following one-variable-per-file standard
- Fixed typos in filenames (e.g., "if_tanf" to "il_tanf" for Illinois)
- Removed space from filename "il _cta_reduced_fare_program.py"

### Fixed

- Fixed household_income_decile test structure to properly place household variables under household entity

## [1.349.2] - 2025-07-23 02:05:22

### Added

- Support for Python 3.13

### Changed

- Updated policyengine-core dependency to >=3.19.0 for Python 3.13 support

## [1.349.1] - 2025-07-22 21:06:21

### Changed

- Update microdf-python dependency to >=1.0.0.

## [1.349.0] - 2025-07-22 20:02:01

### Added

- Puerto Rico earned income credit (EITC).

## [1.348.1] - 2025-07-22 15:55:01

### Added

- Updated microdf-python to 0.4.5.

## [1.348.0] - 2025-07-22 14:20:17

### Added

- California Riverside County Low-Income Home Energy Assistance Program (LIHEAP).

## [1.347.0] - 2025-07-18 21:16:46

### Added

- DC Child Care Subsidy Program (CCSP).

## [1.346.0] - 2025-07-18 17:53:21

### Added

- Added simulation parameter to add healthcare toggle to net income calculations.

## [1.345.0] - 2025-07-18 02:51:20

### Added

- DC Low-Income Home Energy Assistance Program (LIHEAP).

## [1.344.0] - 2025-07-17 20:08:55

### Added

- Maine Dependent Exemption Credit 2025.

## [1.343.0] - 2025-07-16 21:48:52

### Added

- Cap each federal non-refundable credit at its limit based on tax liability.

## [1.342.1] - 2025-07-16 20:15:06

### Fixed

- Remove net investment income from the Alabama federal tax deduction.

## [1.342.0] - 2025-07-16 10:45:47

### Fixed

- Update 2018 CHIP child income limit for KS, KY, ME, NC and ND.

## [1.341.1] - 2025-07-12 15:05:55

### Fixed

- Test efficiency.

## [1.341.0] - 2025-07-12 04:17:24

### Added

- Ohio flat tax 2025-2026.

## [1.340.1] - 2025-07-11 19:23:54

### Added

- Added DACA and TPS as unique immigration statuses, without removing the existing combined status.

## [1.340.0] - 2025-07-11 14:20:30

### Changed

- Itemization choice respects federal not fed+state tax.

## [1.339.1] - 2025-07-11 11:07:35

## [1.339.0] - 2025-07-11 01:14:11

### Added

- Riverside County Sharing Households Assist Riverside's Energy program (SHARE).

## [1.338.0] - 2025-07-09 15:06:36

### Added

- Set default to true for branching to determine itemization choice.

## [1.337.0] - 2025-07-08 18:56:37

### Added

- 2018 maximum income for young children and pregnant people to qualify for medicaid

## [1.336.1] - 2025-07-08 18:03:44

### Fixed

- Add 2009 surviving spouse itemized deduction reduction rate.

## [1.336.0] - 2025-07-08 16:02:27

### Added

- added 2018 maximum family income for adults to qualify for medicaid

## [1.335.0] - 2025-07-07 18:44:33

### Added

- added 2018 maximum family income for infants to qualify for medicaid

## [1.334.0] - 2025-07-03 00:50:54

### Added

- Senate reconciliation bill charitable deduction reform.

## [1.333.0] - 2025-07-02 18:07:05

### Added

- Add Senate Medicaid work requirement reform.
- Consolidate House and Senate Medicaid work requirement reform.

## [1.332.0] - 2025-07-02 17:21:26

### Added

- Align market income sources with IRS gross income sources.

## [1.331.0] - 2025-07-02 13:44:03

### Added

- Move Senate auto loan interest deduction below the line.

## [1.330.0] - 2025-07-01 21:43:21

### Added

- SNAP work requirements.
- Reconciliation SNAP work requirements reform.

## [1.329.0] - 2025-07-01 11:26:13

### Added

- Apply Maryland 2025 Budget Changes.

## [1.328.0] - 2025-06-30 19:04:17

### Added

- Reconciled Medicaid work requirement reform.

## [1.327.6] - 2025-06-30 17:22:33

### Fixed

- Rhode Island 2024 income tax rate update.
- Rhode Island 2024 exemption phase-out start.

## [1.327.5] - 2025-06-30 16:42:51

### Fixed

- Only subtract taxable pension income from Hawaii AGI.
- Hawaii single and separate income tax rates.

## [1.327.4] - 2025-06-30 16:31:07

### Fixed

- Exclude non-mortgage interest from the California itemized deduction AGI limitation.

## [1.327.3] - 2025-06-30 16:07:26

### Fixed

- Nebraska 2024 income tax brackets.

## [1.327.2] - 2025-06-30 14:44:18

### Fixed

- Senate Finance Tip and Overtime income reforms.

## [1.327.1] - 2025-06-30 14:36:28

### Fixed

- Oregon retirement income credit formula.

## [1.327.0] - 2025-06-26 16:53:09

### Added

- Business development company income and expanded QBID calculation tests.

### Changed

- Refactored qualified business income deduction logic with wage and property limitations.

## [1.326.0] - 2025-06-26 14:45:33

### Added

- Additional tax bracket reform.

## [1.325.0] - 2025-06-26 12:13:18

### Added

- Consolidated medicaid and medicaid per capita into medicaid cost.

## [1.324.0] - 2025-06-25 19:13:43

### Added

- Fix Medicaid eligibility rules for senior and disabled.

## [1.323.0] - 2025-06-25 11:14:33

### Changed

- Make WIC monthly.

## [1.322.0] - 2025-06-24 18:26:56

### Added

- New York supplemental income tax recapture base.

## [1.321.1] - 2025-06-23 15:57:50

### Fixed

- Use adjusted gross income instead of taxable income in the Kansas zero tax computation.

## [1.321.0] - 2025-06-20 18:16:25

### Added

- Add the New York inflation rebates as a refundable tax credit.

## [1.320.0] - 2025-06-20 15:28:51

### Added

- Senate Finance Child and Dependent Care Credit.

## [1.319.0] - 2025-06-20 14:44:55

### Added

- Update New York CTC for 2025-2027 based on Senate Bill S.3009-C.

## [1.318.0] - 2025-06-20 00:21:33

### Added

- Exemptions for flat tax on AGI.

## [1.317.0] - 2025-06-20 00:08:06

### Added

- Senate Finance CTC SSN Requirement.

## [1.316.0] - 2025-06-19 23:53:40

### Added

- Senate Finance QBID.

## [1.315.0] - 2025-06-19 14:23:44

### Added

- Senate Finance Overtime income exemption.
- Senate Finance Tip income exemption.

## [1.314.2] - 2025-06-17 15:56:52

### Fixed

- Bug causing some microsimulations to break.

## [1.314.1] - 2025-06-17 13:52:07

### Fixed

- 2023 datasets are passed into the wrong time periods.

## [1.314.0] - 2025-06-16 20:42:21

### Added

- Oklahoma Income Tax Changes 2026.

## [1.313.0] - 2025-06-12 15:51:05

### Added

- New York supplemental income tax changes.

## [1.312.3] - 2025-06-12 13:16:09

### Added

- Integration tests for TANF to verify state implementations work correctly.
- Documentation in CLAUDE.md about period handling and state program refactoring.

### Changed

- Use defined_for and p = parameters(...) more consistently.
- Refactored TANF to sum only state-specific implementations, removing federal calculation.

### Fixed

- TANF tests to correctly require eligibility for receiving benefits.
- Lifeline benefit calculation by changing tuple assignment to addition.
- Demographic TANF eligibility to use period.this_year for age calculation.
- Demographic TANF eligibility to check is_in_secondary_school instead of is_full_time_student for student age limits.

## [1.312.2] - 2025-06-11 22:42:29

### Fixed

- Another ACA issue.

## [1.312.1] - 2025-06-11 22:17:44

### Fixed

- Bug in ACA calculations.

## [1.312.0] - 2025-06-11 19:46:07

### Added

- Add take-up flags for Medicaid, CHIP and ACA PTC.

## [1.311.0] - 2025-06-11 19:21:56

### Fixed

- Fix slcsp_rating_area_la_county parameter.

## [1.310.0] - 2025-06-11 19:06:16

### Added

- SNAP take-up seed variable.

## [1.309.1] - 2025-06-10 13:31:01

### Fixed

- Connecticut period in the head of household tax rate.

## [1.309.0] - 2025-06-09 10:36:28

### Added

- Unit tests for labor supply response variables focusing on negative earnings scenarios
- Tests for substitution elasticity with negative total earnings
- Tests for employment income allocation with negative earnings

### Changed

- Refactored labor supply response module into individual variable files for better organization
- Applied consistent code style patterns across all labor supply response variables
- Improved parameter access patterns and income combination methods

### Fixed

- Fixed negative self-employment income causing counterintuitive labor supply response sign flips
- Labor supply responses now properly handle negative total earnings by clipping to zero

## [1.308.0] - 2025-06-07 20:44:11

### Added

- Massachusetts Low-Income Home Energy Assistance Program (LIHEAP).

## [1.307.1] - 2025-06-07 13:10:54

### Changed

- In microsim contexts, modified county to prefer ZCTA-based counties over FIPS-based counties in all cases, including when FIPS is defined.

## [1.307.0] - 2025-06-06 20:46:21

### Fixed

- Fix DC TANF child care deduction formula.

## [1.306.0] - 2025-06-06 17:42:13

### Added

- Illinois Aid to the Aged, Blind or Disabled (AABD).

## [1.305.0] - 2025-06-05 15:55:00

### Added

- Illinois Temporary Assistance for Needy Families (TANF).

## [1.304.0] - 2025-06-05 13:44:56

### Added

- Update the California State Supplement 2025 values.

## [1.303.0] - 2025-06-05 13:19:06

### Added

- Add default value of 40 to ssi_qualifying_quarters_earnings.

## [1.302.0] - 2025-06-03 13:33:39

### Added

- Net worth variables (to compare imputation method impacts on policy results).

## [1.301.0] - 2025-06-01 08:18:11

### Added

- Illinois Child Care Assistance Program (CCAP).

## [1.300.0] - 2025-05-30 21:36:49

### Added

- Refugee status to the CA TANF and ChildCare eligibility criteria.

## [1.299.1] - 2025-05-30 16:31:37

### Fixed

- Adjust the ACTC additional bracket parameter label / description, and add support for multiple periods.

## [1.299.0] - 2025-05-30 14:18:59

### Added

- Qualified BDC dividend income variable
- Qualified REIT and PTP income variable
- Farm operations income variable
- Variables showing whether income types would be qualified business income (estate, farm operations, farm rent, partnership/S corp, rental, self employment)
- Parameter for sources of QBI deductions (deduction_definition.yaml)
- QBID reconciliation parameters (in_effect, phase_out_rate, use_bdc_income)
- Marginal tax rate including health benefits variable
- Tax code references to income variables where they were missing

### Changed

- marginal_tax_rate and marginal_tax_rate_including_health_benefits now use emp_self_emp_ratio with no logic change

## [1.298.0] - 2025-05-30 06:47:16

### Added

- Additional CTC bracket reform.

## [1.297.2] - 2025-05-28 01:47:22

### Fixed

- auto loan variables uprating path

## [1.297.1] - 2025-05-27 23:07:51

### Changed

- Add uprating for base ACA premiums.

## [1.297.0] - 2025-05-27 22:24:56

### Added

- CalWorks TANF and Child Care immigration status eligibility.

## [1.296.0] - 2025-05-27 21:44:24

### Added

- New York 2026 budget agreement income tax provisions.

## [1.295.1] - 2025-05-27 21:39:46

### Fixed

- Corrected Vermont's per capita Medicaid spending.

## [1.295.0] - 2025-05-27 14:19:05

### Added

- Hours worked last week variable.

## [1.294.0] - 2025-05-27 13:30:38

### Added

- Add uprating for auto loan balance and interest variables.

## [1.293.0] - 2025-05-26 17:53:02

### Added

- Illinois Chicago Transit Authority Programs benefit amount.

## [1.292.0] - 2025-05-25 23:40:18

### Added

- Update WIC values.

## [1.291.0] - 2025-05-23 17:18:54

### Added

- Hours worked last week variable.

## [1.290.0] - 2025-05-23 16:51:32

### Added

- Created a new MTR and Post-transfer income that includes healthcare programs.

## [1.289.1] - 2025-05-22 20:54:55

### Fixed

- Auto Loan ALD formula.

## [1.289.0] - 2025-05-22 17:17:58

### Added

- Amended itemized deduction reform structure.

## [1.288.0] - 2025-05-22 00:32:21

### Added

- Apply identification requirement to CTC under current law for children.

## [1.287.2] - 2025-05-21 13:57:33

### Fixed

- Remove special characters causing imports to fail on Windows.

## [1.287.1] - 2025-05-20 23:30:36

### Fixed

- Add CHIP eligibility to per capita CHIP variable.

## [1.287.0] - 2025-05-20 08:25:19

### Added

- Overtime variables.

## [1.286.0] - 2025-05-20 01:13:06

### Added

- Add enrollment and costs of CHIP, Medicaid and the ACA.

## [1.285.0] - 2025-05-18 22:44:09

### Added

- 2024 Connecticut State Income Tax Updates.

## [1.284.0] - 2025-05-15 17:00:19

### Added

- Populate is_aca_eshi_eligible formula from ASEC inputs.

## [1.283.0] - 2025-05-14 22:19:43

### Added

- Update 2024 Vermont Income Tax Parameters.

## [1.282.2] - 2025-05-14 19:02:37

### Added

- Add new immigration rules to ACA reform.

### Fixed

- Adjust immigration formula on current ACA file.

## [1.282.1] - 2025-05-14 09:24:49

### Fixed

- Deductions in the tip and overtime income exempt reform.

## [1.282.0] - 2025-05-13 21:17:19

### Added

- Reform to require SSN for Lifetime Learning Credit and American Opportunity Credit.

## [1.281.0] - 2025-05-13 19:50:35

### Added

- Senior additional standard deduction phase-out reform.

## [1.280.1] - 2025-05-13 18:27:42

### Added

- Change SALT phase-out start to a smart-indexed from scale parameter.

### Fixed

- Apply SALT phase-out to the cap.

## [1.280.0] - 2025-05-13 18:10:36

### Added

- Auto loan balance variable.

## [1.279.1] - 2025-05-13 17:47:38

### Fixed

- Apply SALT phase-out to each filing status separately.

## [1.279.0] - 2025-05-13 15:09:35

### Added

- Add SSN requirement to reconciliation CTC reform.

## [1.278.0] - 2025-05-13 14:13:35

### Added

- Add SSN requirement to current EITC formula.

## [1.277.0] - 2025-05-13 13:15:11

### Added

- 2024 West Virginia Income Tax Changes.

## [1.276.0] - 2025-05-13 01:46:15

### Added

- 2024 Rhode Island Income Tax Updates.

## [1.275.0] - 2025-05-13 01:41:44

### Added

- Auto loan interest ALD reform.

## [1.274.1] - 2025-05-13 00:55:26

### Fixed

- Change charitable deduction for non-itemizers into an always-on zeroed-out deduction.

## [1.274.0] - 2025-05-13 00:39:59

### Added

- When not branching, compare itemized deductions with pease to all non-itemized deductions.

## [1.273.0] - 2025-05-13 00:26:34

### Added

- Add reform to exempt overtime and tip income as deductions.

## [1.272.1] - 2025-05-12 23:17:00

### Fixed

- Account for pease in the taxable_income_deductions_if_itemizing variable.

## [1.272.0] - 2025-05-12 20:41:49

### Added

- Reconciliation limitation on tax benefit of itemized deductions reform.

## [1.271.0] - 2025-05-12 19:49:10

### Added

- Option to apply a floor to the phased-out SALT deduction reform.

## [1.270.3] - 2025-05-12 18:42:29

### Fixed

- Update CBO projected Exemption parameters for Jan 2025 forecast.

## [1.270.2] - 2025-05-12 13:17:51

### Fixed

- Add itemization choice to taxable income before QBID.

## [1.270.1] - 2025-05-12 11:00:51

### Added

- Statutory sources to some federal tax variables.
- Historical Social Security earnings cap values.

### Changed

- Index SGA by NAWI instead of COLA.

## [1.270.0] - 2025-05-11 20:08:13

### Added

- 2026 Budget reconciliation QBID reform.

## [1.269.2] - 2025-05-10 00:18:36

### Fixed

- Add defined_for = "PR" to Puerto Rico variables.

## [1.269.1] - 2025-05-08 20:04:34

## [1.269.0] - 2025-05-08 18:34:30

### Added

- 2024 Nebraska State Income Tax Updates.

## [1.268.0] - 2025-05-08 18:28:51

### Added

- Illinois Chicago Transit Authority Reduced Fare and Free Ride Programs.

## [1.267.0] - 2025-05-08 18:22:05

### Added

- New York 2025 Inflation Rebates incremental phase out.

## [1.266.0] - 2025-05-07 20:46:30

### Added

- Create independent checks for the EAEDC and TAFDC values.

## [1.265.3] - 2025-05-07 14:14:46

### Changed

- Extended IRS uprating to 2035, inclusive.

## [1.265.2] - 2025-05-06 21:05:56

### Fixed

- Montana income tax uprating.

## [1.265.1] - 2025-05-06 19:13:10

### Added

- Added infant Medicaid ages and income Limits

## [1.265.0] - 2025-05-01 16:22:31

### Added

- Updated senior Medicaid parameters and adjusted variable to use percent of federal poverty.

## [1.264.1] - 2025-05-01 16:15:34

### Changed

- Fix 2024 SNAP parameters.
- Update 2025 SNAP parameters.

## [1.264.0] - 2025-04-30 20:06:54

### Added

- Puerto Rico gross income.

## [1.263.0] - 2025-04-30 20:00:26

### Added

- SNAP SUA for 2025
- SNAP LUA for 2025

## [1.262.1] - 2025-04-29 20:07:23

## [1.262.0] - 2025-04-28 20:12:23

### Added

- 2026-2027 Montana Income Tax Changes.

## [1.261.0] - 2025-04-28 17:09:00

### Added

- Limit reported SALT to the amount that would zero out regular tax liability.
- Create SALT and reported SALT variables.

## [1.260.0] - 2025-04-28 16:42:01

### Added

- Adjust ctc_value when activating fully refundable CTC.

## [1.259.0] - 2025-04-28 16:19:52

### Added

- Include taxable IRA distributions in market income.

## [1.258.4] - 2025-04-26 02:00:39

### Added

- 2025 Annual Update of the HHS Poverty Guidelines.

## [1.258.3] - 2025-04-25 22:07:31

### Fixed

- Default the MA EAEDC living arrangement to "A".
- Fix the MA EAEDC non-financial eligibility formula.

## [1.258.2] - 2025-04-25 19:32:44

### Fixed

- Fixed ACA PTC phase-out rate calculation to properly handle null values in parameter brackets

## [1.258.1] - 2025-04-25 18:05:47

### Fixed

- AFA reform maximum CTC amount adjustment.

## [1.258.0] - 2025-04-25 17:47:11

### Added

- Updated Montana's Tax Code for 2024.

## [1.257.0] - 2025-04-25 15:43:41

### Added

- Updated Delaware state tax code for 2024.

## [1.256.1] - 2025-04-25 14:31:40

### Fixed

- Adjust the SLCSP computation to reflect person-level eligibility.

## [1.256.0] - 2025-04-23 19:49:38

### Changed

- Corrected infant allowance file name in Massachusetts TAFDC program.

## [1.255.0] - 2025-04-22 20:32:13

### Added

- 2024 Arkansas State Income Tax Updates.

## [1.254.0] - 2025-04-19 16:18:12

### Added

- Limit itemized deductions to taxable income.

## [1.253.1] - 2025-04-19 11:11:45

## [1.253.0] - 2025-04-18 23:44:14

### Added

- 2024 New Mexico State Income Tax Updates.

## [1.252.1] - 2025-04-18 13:42:07

### Fixed

- Refactor the Massachusetts state supplement program.

## [1.252.0] - 2025-04-18 13:28:01

### Added

- New York itemized deductions reduction formula.

## [1.251.1] - 2025-04-16 23:27:50

### Added

- Added CHIP as a program seperate from Medicaid.

## [1.251.0] - 2025-04-15 18:10:28

### Added

- AFA 2025 reform.

## [1.250.0] - 2025-04-14 01:13:24

### Added

- Remove the pregnancy condition from LA infant supplement eligibility.

## [1.249.0] - 2025-04-10 21:23:06

### Added

- Remove the speedtest.

## [1.248.2] - 2025-04-10 07:14:19

## [1.248.1] - 2025-04-08 18:07:28

### Fixed

- Create a separate Hawaii itemized deductions reduction threshold to align with the tax forms.

## [1.248.0] - 2025-04-08 14:53:45

### Added

- 2024 Oregon State Income Tax Updates.

## [1.247.1] - 2025-04-08 11:51:57

### Fixed

- Fix the Colorado refundable CTC formula.

## [1.247.0] - 2025-04-07 20:54:03

### Added

- Mississippi retirement income exemption.

## [1.246.0] - 2025-04-07 17:11:50

### Added

- 2024 New Hampshire State Income Tax Updates.

## [1.245.1] - 2025-04-07 17:03:32

### Added

- Fix End Child Poverty Act uprating.

## [1.245.0] - 2025-04-06 13:44:41

### Changed

- DC Temporary Assistance for Needy Families (TANF) program.

## [1.244.1] - 2025-04-06 13:33:02

### Fixed

- Enable MA EAEDC and TAFDC.

## [1.244.0] - 2025-04-04 19:32:12

### Added

- Revert unwanted changes to MA EAEDC and TAFDC.

## [1.243.0] - 2025-04-04 17:04:17

### Added

- Include Massachusetts EAEDC and TAFDC in the net income tree.

## [1.242.1] - 2025-04-04 14:06:57

### Added

- Added 2021-2023 Medicaid spending and enrollment data.

## [1.242.0] - 2025-04-04 11:06:12

### Added

- 2024 Maine State Income Tax Updates.

## [1.241.0] - 2025-04-04 09:27:04

### Added

- Mississippi Income Tax Cut (2027-2030).

## [1.240.5] - 2025-04-03 16:03:51

### Added

- Fix 2025 Utah Income Tax Rate.

## [1.240.4] - 2025-04-03 11:58:58

### Fixed

- Account for the case where only one person is of the eligible immigration status under the LA GR program.

## [1.240.3] - 2025-04-03 08:25:20

### Fixed

- Convert meets_snap_categorical_eligibility to monthly.

## [1.240.2] - 2025-04-02 16:46:53

### Fixed

- Consolidated the different Medicaid parameters.

## [1.240.1] - 2025-04-01 18:27:47

### Added

- Conversion of county FIPS codes to county enum items
- Helper function to convert string county names to enum keys
- Function to download and parse county FIPS dataset from Hugging Face

### Changed

- Modified county variable to depend on FIPS input, then on ZIP code
- Modified county variable to use helper function for conversion from county names to enum keys

## [1.240.0] - 2025-04-01 18:13:56

### Added

- Massachusetts Bay Transportation Authority Income-Eligible Reduced Fare Program eligibility.
- Massachusetts Bay Transportation Authority Senior Charlie Card Program eligibility.
- Massachusetts Bay Transportation Authority Transportation Access Pass (TAP) Charlie Card Program eligibility.

## [1.239.0] - 2025-04-01 16:24:37

### Added

- 2024 Iowa State Income Tax Updates.

## [1.238.0] - 2025-04-01 13:44:29

### Added

- Massachusetts Emergency Aid to the Elderly, Disabled and Children (EAEDC).

## [1.237.0] - 2025-04-01 13:33:21

### Added

- 2025 Utah Income Tax Changes.

## [1.236.0] - 2025-04-01 12:10:52

### Added

- 2024 Louisiana State Income Tax Updates.

## [1.235.0] - 2025-03-31 15:42:14

### Added

- 2024 Washington State Income Tax Updates.

## [1.234.0] - 2025-03-28 18:57:33

### Added

- 2024 Hawaii State Income Tax Updates.

## [1.233.0] - 2025-03-28 17:49:52

### Added

- Convert TANF variables to monthly.

## [1.232.0] - 2025-03-28 12:23:21

### Added

- 2024 Indiana Income Tax Updates.

## [1.231.0] - 2025-03-26 17:10:58

### Added

- 2024 South Carolina State Income Tax Updates.

## [1.230.0] - 2025-03-25 20:22:29

### Added

- Kansas head of household additional exemption.

## [1.229.0] - 2025-03-25 20:17:19

### Added

- 2025 Idaho Grocery Credit.

## [1.228.0] - 2025-03-25 16:34:13

### Added

- Arizona 2024 income tax updates.

## [1.227.1] - 2025-03-25 09:56:10

### Added

- Updated State Spending on Medicaid.

## [1.227.0] - 2025-03-24 21:11:24

### Added

- Massachusetts Transitional Aid to Families with Dependent Children.

## [1.226.1] - 2025-03-24 20:55:29

### Fixed

- Minnesota working family credit phase-in threshold.

## [1.226.0] - 2025-03-24 14:07:04

### Added

- Include California State Supplement eligibility rules and include in the net income tree .

## [1.225.0] - 2025-03-24 11:38:01

### Added

- Oklahoma State Tax Code 2024 Updates.

## [1.224.0] - 2025-03-24 11:01:52

### Added

- 2024 Wisconsin State Income Tax Updates.

## [1.223.0] - 2025-03-20 23:52:06

### Added

- Illinois 2024 income tax updates.

### Fixed

- Illinois child tax credit logic.

## [1.222.0] - 2025-03-20 21:06:04

### Added

- 2023 to 2025 Massachusetts SSI State Supplement Parameters.

## [1.221.0] - 2025-03-20 15:35:49

### Added

- 2024 North Dakota State Income Tax Updates.

## [1.220.4] - 2025-03-20 14:53:50

### Fixed

- Refactor New Mexico itemized deductions.

## [1.220.3] - 2025-03-20 13:20:44

### Fixed

- Fixed SSI spousal deeming logic by adding the FBR differential threshold check required by §416.1163(d)(1). Now the ineligible spouse's income is only deemed if it exceeds the difference between couple and individual FBRs.
- Corrected a multi-argument `max_()` usage in the State Supplement code to use `np.maximum.reduce(...)`, ensuring that single disabled individuals now receive the correct (non-zero) supplement amount.
- Updated `ssi_category` so that disabled individuals are categorized properly (no longer `'NONE'`), fixing a scenario where the category check returned zero for disabled recipients.
- Revised the Massachusetts FULL_COST integration test to align with our current offset logic for large leftover incomes (previously returned an unexpected zero).

## [1.220.2] - 2025-03-20 12:28:46

### Added

- Added Maryland Tax Code Updates for 2024.

## [1.220.1] - 2025-03-20 12:19:03

### Fixed

- Remove the mistakenly added tax-dependent limit from the NC SCCA program as it is not required.

## [1.220.0] - 2025-03-19 21:49:56

### Added

- Minnesota 2024 state income tax updates.

## [1.219.2] - 2025-03-19 20:55:15

### Fixed

- Remove SSI from unearned income sources for NC TANF.

## [1.219.1] - 2025-03-19 09:32:35

### Fixed

- Rename capital_gains_before_response to long_term_capital_gains_before_response as it is unclear whether it might include/allocate short term.

## [1.219.0] - 2025-03-19 09:20:57

### Fixed

- Fixed Texas and Maine rating areas and corresponding SLCSP.

## [1.218.0] - 2025-03-19 07:54:52

### Added

- Missouri state tax code 2024 updates.

## [1.217.1] - 2025-03-18 07:50:27

### Fixed

- Idaho 2024 income tax rate.

## [1.217.0] - 2025-03-17 21:48:20

### Added

- Virginia state tax code 2024 updates.
- Replace inactive statutory links in the Virginia tax code.
- Update description of Virginia itemized deduction limits.

## [1.216.0] - 2025-03-17 21:43:27

### Added

- New York and Vermont ACA family tier ratings.

## [1.215.0] - 2025-03-17 21:18:41

### Added

- 2024 Mississippi State Income Tax Updates.

## [1.214.0] - 2025-03-17 09:50:22

### Added

- Move branch_to_determine_itemization to gov/simulation folder.

## [1.213.1] - 2025-03-14 00:28:04

### Fixed

- Changed reform to tax employer payroll taxes from a parametric to a structural reform to avoid double-counting.

## [1.213.0] - 2025-03-13 15:42:03

### Added

- 2024 Alabama State Income Tax Updates.

## [1.212.0] - 2025-03-12 18:28:39

### Added

- 2024 Kentucky State Income Tax Updates.

## [1.211.0] - 2025-03-12 15:09:34

### Added

- 2024 Idaho State Income Tax Updates.

## [1.210.0] - 2025-03-11 21:57:12

### Fixed

- Fixed California Rating Area 16's ACA premium.

## [1.209.2] - 2025-03-11 15:56:15

### Fixed

- Minnesota social security subtraction reduction.

## [1.209.1] - 2025-03-11 12:24:12

### Fixed

- Colorado credit returns NaNs in 2025 and beyond.
- Added test for NaNs in 2025 and beyond.

## [1.209.0] - 2025-03-10 15:29:09

### Added

- 2025 Idaho income tax cut.

## [1.208.0] - 2025-03-10 12:25:03

### Added

- 2024 Michigan State Income Tax Updates.

## [1.207.5] - 2025-03-08 12:59:39

### Fixed

- Typo in the Los Angeles County general relief housing subsidy parameters.

## [1.207.4] - 2025-03-07 19:23:38

### Added

- Adjust label for young child basic income age parameter.

## [1.207.3] - 2025-03-07 00:26:43

### Changed

- Adjust the Infant age group definition for North Carolina SCCA program.

## [1.207.2] - 2025-03-06 14:07:16

### Fixed

- Alabama retirement exemption computation.

## [1.207.1] - 2025-03-06 13:36:02

### Fixed

- Remove Colorado SNAP net income test.

## [1.207.0] - 2025-03-05 14:11:36

### Added

- Implemented North Carolina Subsidized Child Care Assistance (SCCA) program and entry eligibility calculations.

## [1.206.0] - 2025-03-04 23:26:22

### Added

- Utah state tax code 2024 updates.

## [1.205.0] - 2025-03-03 23:06:08

### Added

- Modified reform for counting employer side payroll taxes in employees' IRS gross income so that Social Security and Medicare can be included separately.

## [1.204.1] - 2025-03-01 23:09:07

### Fixed

- {'Hide program takeup parameters from the web UI by setting economy': 'false in their metadata'}

## [1.204.0] - 2025-03-01 15:17:51

### Added

- Employer side Social Security and Medicare payroll tax.
- Reform for counting employer side payroll taxes in employees' IRS gross income.

## [1.203.2] - 2025-02-28 14:57:36

### Fixed

- Louisiana federal tax deduction reduction.

## [1.203.1] - 2025-02-28 14:09:09

### Fixed

- Cap the FISC Act AGI floor at 0.

## [1.203.0] - 2025-02-27 08:40:40

### Added

- Ohio state tax code 2025 updates.

## [1.202.2] - 2025-02-24 23:14:08

### Added

- CLAUDE.md with development guidelines and common code patterns

### Fixed

- Delete old ACA SLCSP files
- Expanded Variables Related to LA county SLCSP
- Fix array comparison in the LA expectant parent payment eligibility formula

## [1.202.1] - 2025-02-24 13:59:24

### Fixed

- Floor the income bracket at 1 in the state_sales_tax variable.

## [1.202.0] - 2025-02-20 19:47:27

### Added

- 2024 Massachusetts State Income Tax Updates.

## [1.201.0] - 2025-02-20 15:41:40

### Added

- Nationwide (except NY and VT) ACA for 2025.

## [1.200.2] - 2025-02-20 15:09:55

### Fixed

- Correct AMT single exemption amount values.

## [1.200.1] - 2025-02-20 13:23:33

### Fixed

- FISC act in effect parameter type.

## [1.200.0] - 2025-02-20 03:56:06

### Added

- New York Pension exclusion Variable.
- New York Subtraction List Parameter.
- Added test for New York pension exclusion variable.

## [1.199.0] - 2025-02-19 20:13:32

### Added

- Family Income Supplemental Credit Act reform.

## [1.198.1] - 2025-02-19 20:05:31

### Fixed

- Apply miscellaneous deduction floor.
- Add miscellaneous deduction to the AMT Income calculation.

## [1.198.0] - 2025-02-18 23:22:33

### Added

- DC 2024 Income Tax Updates.

## [1.197.1] - 2025-02-18 22:33:47

### Added

- Add personal exemptions to the AMT Income calculation.

## [1.197.0] - 2025-02-17 23:53:42

### Changed

- Uprate medical expense categories by CMS MOOP per capita projections.

## [1.196.1] - 2025-02-14 20:39:21

### Fixed

- Set the bottom bracket to -.inf under the New York Inflation Rebates reform.

## [1.196.0] - 2025-02-14 19:34:59

### Added

- Kentucky income tax rate 2026.

## [1.195.1] - 2025-02-13 21:40:47

### Added

- update the CSFP income limits

## [1.195.0] - 2025-02-13 01:08:09

### Added

- Rename interest_expense to deductible_interest_expense.

## [1.194.0] - 2025-02-13 01:01:20

### Added

- Colorado 2024 tax form references.
- 2023 and 2024 Colorado Income Qualified Senior Housing Credit.
- 2024 Colorado ABLE Account Cap.
- 2023 and 2024 Colorado CollegeInvest Maximum Amount.
- 2024 Colorado State Sales Tax Refund.

## [1.193.0] - 2025-02-13 00:37:01

### Added

- Kansas State Tax Code 2024 Updates.

## [1.192.2] - 2025-02-12 20:02:57

## [1.192.1] - 2025-02-11 18:25:27

### Fixed

- Create a non_deductible_mortgage_interest variable.
- Sum deductible and non-deductible interest in the mortgage_interest variable.

## [1.192.0] - 2025-02-11 16:25:15

### Added

- Apply itemized deduction limitations.

## [1.191.0] - 2025-02-10 21:41:56

### Added

- CBO uprating factors for all tax parameters through 2035.

## [1.190.0] - 2025-02-07 21:44:34

### Added

- 2024 North Carolina Income Tax Updates.

## [1.189.0] - 2025-02-06 20:58:56

### Added

- Pennsylvania 2024 income tax updates.

## [1.188.0] - 2025-02-06 10:21:40

### Added

- Refactor the Alternative Minimum Tax (AMT) logic.

## [1.187.3] - 2025-02-05 18:19:06

### Fixed

- Adds 2025 Federal Poverty Guidelines.

## [1.187.2] - 2025-02-05 00:41:13

## [1.187.1] - 2025-02-04 16:24:45

### Fixed

- Revert previous commit.

## [1.187.0] - 2025-02-03 22:12:04

### Added

- January 2025 CBO economic and demographic outlooks.

## [1.186.0] - 2025-01-31 15:42:23

### Added

- Change is_widowed to is_surviving_spouse.

## [1.185.0] - 2025-01-31 14:12:32

### Added

- Georgia State Tax Code 2024 Updates.

## [1.184.0] - 2025-01-29 20:49:54

### Added

- New York City 2024 tax form references.

## [1.183.1] - 2025-01-29 15:14:24

### Fixed

- Iowa income tax structure on and after 2023.

## [1.183.0] - 2025-01-29 01:21:20

### Added

- New York 2024 tax form references.

## [1.182.2] - 2025-01-28 13:45:56

### Fixed

- California itemized deduction limits 2024.
- California AMT parameters 2024.
- California 2024 tax form references.

## [1.182.1] - 2025-01-27 21:39:20

### Fixed

- Invalid value encountered when dividing income_effect by original_earnings and dividing substitution_effect by original_earnings in weekly hours worked calculation

## [1.182.0] - 2025-01-27 12:51:08

### Added

- NYC school tax credit phase out reform.

## [1.181.0] - 2025-01-24 16:56:04

### Added

- Optional State Sales Tax Rates.

## [1.180.4] - 2025-01-24 16:12:31

## [1.180.3] - 2025-01-24 16:08:29

### Fixed

- Include the New York 2025 Inflation Rebates in the net income tree.

## [1.180.2] - 2025-01-23 16:58:25

### Fixed

- Invalid value when dividing employment_income by total_earnings in marginal tax rate calculation.

## [1.180.1] - 2025-01-22 06:23:40

### Fixed

- Limit DC PTC to filers that take it up in the reform.

## [1.180.0] - 2025-01-21 20:24:31

### Added

- 2024 California YCTC and Foster Youth Credit parameters.

## [1.179.0] - 2025-01-21 05:05:10

### Added

- 2025 New York Inflation Rebates.

## [1.178.0] - 2025-01-21 04:58:51

### Added

- Maryland standard deduction values 2024.

## [1.177.0] - 2025-01-20 15:53:06

### Added

- Limit the SALT deduction to property taxes reform.

## [1.176.3] - 2025-01-20 05:43:12

### Fixed

- Apply the 5 year forward check to the SALT phase out reform.

## [1.176.2] - 2025-01-18 00:44:16

### Fixed

- DC property tax credit phase-out calculation.

## [1.176.1] - 2025-01-17 14:54:51

### Fixed

- DC property tax credit reform 5 year forward check.

## [1.176.0] - 2025-01-17 04:08:48

### Added

- Puerto Rico low income credit.
- Puerto Rico compensatory low income credit.

## [1.175.0] - 2025-01-16 21:12:09

### Added

- Missouri 2024 and 2025 top income tax rate.
- Missouri 2024 working family tax credit match.

## [1.174.1] - 2025-01-16 20:40:42

### Fixed

- Limit CAPI to households with eligible aged or disabled filers.

## [1.174.0] - 2025-01-15 21:19:28

### Added

- Colorado income tax rate 2024.

## [1.173.0] - 2025-01-13 19:10:03

### Added

- References for New Jersey 2024 state income tax.

## [1.172.1] - 2025-01-13 17:48:43

### Fixed

- 2024 Connecticut income tax rates for HOH and surviving spouses.

## [1.172.0] - 2025-01-13 01:59:31

### Added

- DC property tax credit reform.

## [1.171.0] - 2025-01-10 11:34:59

### Added

- DC property tax credit take up.

## [1.170.2] - 2025-01-10 05:35:35

### Fixed

- Only apply the Virginia rebate to the 2023 tax year.

## [1.170.1] - 2025-01-09 21:40:41

### Added

- Montana top income tax rate 2024.

## [1.170.0] - 2025-01-09 16:55:35

### Added

- 2024 DC keep child care affordable tax credit max benefit and thresholds.
- DC EITC match delay to 2029.

## [1.169.0] - 2025-01-08 23:32:39

### Added

- State-level variables in taxsim.

## [1.168.1] - 2025-01-06 18:47:40

### Fixed

- NYC income tax rates.

## [1.168.0] - 2025-01-06 15:50:44

### Added

- New Jersey medical expense deduction.

## [1.167.2] - 2025-01-06 05:03:19

### Fixed

- Uncap New York real estate tax deduction.
- Cap New York college tuition expenses credit and deduction per student.

## [1.167.1] - 2025-01-03 16:28:36

### Fixed

- Iowa alternate tax eligibility.

## [1.167.0] - 2024-12-28 02:48:55

### Added

- 2024 DC property tax credit maximum benefit and thresholds

## [1.166.0] - 2024-12-27 21:44:15

### Added

- Abolish SNAP net income test reform.
- Abolish SNAP deductions reform.

## [1.165.0] - 2024-12-26 12:59:32

### Added

- SSI qualified non-citizen eligibility.

## [1.164.0] - 2024-12-24 21:20:18

### Added

- Expanded CTC reform including a reformed phase-in structure.

## [1.163.1] - 2024-12-24 18:42:26

### Fixed

- Illinois income tax before non-refundable credits variable format.

## [1.163.0] - 2024-12-24 15:53:04

### Added

- 2026 Estate Tax Credit Exemption amount.

## [1.162.3] - 2024-12-24 12:46:05

### Fixed

- Indiana National Guard and Reserve Pay Deduction 2023.

## [1.162.2] - 2024-12-23 19:54:14

### Fixed

- Adjust the EPP max pregnancy month value.

## [1.162.1] - 2024-12-20 16:50:32

### Added

- 2
- 0
- 2
- 5
-  
- S
- S
- I
- ,
-  
- A
- N
- D
- -
- C
- S
- ,
-  
- a
- n
- d
-  
- O
- A
- P
-  
- v
- a
- l
- u
- e
- s

## [1.162.0] - 2024-12-18 02:31:13

### Added

- Add non-refundable credits to state dependent exemption reform.

## [1.161.3] - 2024-12-18 02:17:13

### Fixed

- New York Working Families Tax Credit parameter structure.
- New York exemptions child definition.

## [1.161.2] - 2024-12-15 23:08:57

### Fixed

- NYWFTC EITC older children eligibility.

## [1.161.1] - 2024-12-13 23:43:04

### Added

- Capability to select custom start time for simulations; this is a patch for structural reforms that occur at non-default time periods.

## [1.161.0] - 2024-12-12 05:36:14

### Added

- Nebraska military retirement benefit exclusion.

## [1.160.0] - 2024-12-05 16:48:14

### Added

- Second earner tax reform.

## [1.159.0] - 2024-12-05 16:42:58

### Added

- Add multiple state exemptions to the repeal of state dependent exemptions reform.

## [1.158.0] - 2024-12-05 15:58:14

### Added

- Montana property tax rebate.

## [1.157.0] - 2024-12-05 15:47:47

### Added

- Remove CBO elasticities toggle.

## [1.156.0] - 2024-12-04 21:38:01

### Added

- Apply the TCJA mortgage value limits under the mortgage interest deduction.

## [1.155.1] - 2024-12-04 19:11:45

### Fixed

- Remove the SNAP child support deduction from the net income computation if applied to gross income.

## [1.155.0] - 2024-12-03 20:23:24

### Added

- Add the Arizona charitable contributions credit to the net income tree.

## [1.154.2] - 2024-12-03 20:14:27

### Changed

- Upgraded minimum policyengine-core version
- Allowed more flexibility in policyengine-us-data version

## [1.154.1] - 2024-12-01 16:39:30

### Fixed

- Arkansas 2023 low income tax table parameters.

## [1.154.0] - 2024-11-30 18:08:00

### Added

- Louisiana 2025 standard deduction structure.

## [1.153.0] - 2024-11-25 23:01:42

### Added

- Louisiana 2025 flat income tax rate.
- Louisiana 2025 retirement income exemption increase.

## [1.152.0] - 2024-11-25 22:04:48

### Added

- Montana 2023 income tax rebate.

## [1.151.0] - 2024-11-25 21:52:13

### Added

- Apply the phase-in to the CTC when computing the New York empire state credit.

## [1.150.1] - 2024-11-25 12:08:59

### Fixed

- Montana 2023 / 2024 EITC match.

## [1.150.0] - 2024-11-21 03:44:18

### Added

- Reform to repeal state dependent exemptions.

## [1.149.0] - 2024-11-21 03:30:46

### Added

- Delaware 2022 relief rebate.

## [1.148.0] - 2024-11-21 02:32:20

### Added

- CTC supplement for oldest child reform.
- Child index variable.

## [1.147.0] - 2024-11-19 23:38:18

### Added

- SALT phase-out reform separate rate for joint filers.

## [1.146.2] - 2024-11-19 21:32:57

### Added

- New test to cliff_evaluated to demonstrate differences between adults and children in given household.

### Changed

- Changed formula for cliff_evaluated to use new marginal tax rate adults parameter.
- Updated cliff_gap test to use new marginal tax rate adults parameter.

## [1.146.1] - 2024-11-19 16:41:43

### Added

- Monthly age variable.

### Fixed

- Los Angeles Infant Supplement and Expectant Parent Payment age threshold.

## [1.146.0] - 2024-11-19 13:15:26

### Changed

- US-Data to 1.13.

## [1.145.0] - 2024-11-18 13:26:09

### Fixed

- Cliff variables.

## [1.144.0] - 2024-11-18 02:11:15

### Added

- SALT deduction phase-out reform.

## [1.143.0] - 2024-11-18 01:37:58

### Added

- Montana 2023 income tax rule updates.

## [1.142.5] - 2024-11-16 20:55:48

### Added

- Populate va_agi_person and add the Virginia spouse tax adjustment to the net income tree.

## [1.142.4] - 2024-11-16 20:47:40

### Fixed

- Remove the child tax rebate from the list of 2023 rhode island refundable credits.

## [1.142.3] - 2024-11-16 20:18:42

### Added

- Add the 2023 Arkansas inflation relief credit amount and avoid attributing the amount twice for joint filers filing separately.

## [1.142.2] - 2024-11-15 19:21:17

### Fixed

- Refactor the New York Working Families Tax Credit.

## [1.142.1] - 2024-11-14 20:12:06

### Fixed

- Mississippi missing 2023 income tax bracket thresholds.

## [1.142.0] - 2024-11-14 17:44:55

### Added

- Georgia 2024 income tax rate update.

## [1.141.0] - 2024-11-13 16:46:23

### Added

- Los Angeles County expectant parent payment.
- Los Angeles County infant supplement.

## [1.140.1] - 2024-11-11 04:47:50

### Fixed

- Iowa Income Tax Rates 2023-2026.

## [1.140.0] - 2024-11-11 04:40:19

### Fixed

- NJ EITC correctly calculates federal EITC entitlement.

## [1.139.2] - 2024-11-10 18:07:53

### Added

- Test for meets_school_meal_categorical_eligibility with vectorized inputs.

### Fixed

- Corrected meets_school_meal_categorical_eligilibity to properly calculate eligibility for vectorized inputs.

## [1.139.1] - 2024-11-08 23:52:56

### Added

- Label to Alaska tax param folder

## [1.139.0] - 2024-11-07 11:43:28

### Added

- Update EITC joint bonus for childless filers.

## [1.138.0] - 2024-11-05 21:37:21

### Added

- SNAP 2024 SUA for Colorado

## [1.137.4] - 2024-11-04 12:17:46

### Fixed

- Qualified business defaults to true.

## [1.137.3] - 2024-11-01 16:53:33

### Fixed

- Colorado 2023 sales tax refund.

## [1.137.2] - 2024-11-01 10:27:40

### Fixed

- Branch improvements.

## [1.137.1] - 2024-10-31 18:57:07

### Fixed

- remove uprating for SNAP variables that don't change

## [1.137.0] - 2024-10-30 18:47:11

### Added

- California Medicaid Former Foster Youth Program.

## [1.136.2] - 2024-10-30 02:19:31

### Changed

- Altered handling of federal params in VA reduced itemized deductions

## [1.136.1] - 2024-10-29 19:55:24

### Changed

- Updated policyengine-us-data to 0.11.1
- Updated microdf-python to 0.4.3

## [1.136.0] - 2024-10-29 13:25:05

### Added

- Capital gains tax responses.

## [1.135.0] - 2024-10-28 21:33:47

### Added

- Remaining 2025 IRS tax posted parameter updates.

## [1.134.0] - 2024-10-28 20:09:23

### Added

- DC Child Tax Credit.

## [1.133.0] - 2024-10-27 22:00:19

### Added

- Separate tip income and overtime income from the main tax exempt reforms structure.

## [1.132.0] - 2024-10-24 03:58:00

### Added

- Trump tip income tax exempt.

## [1.131.0] - 2024-10-23 22:18:23

### Added

- 2025 income and capital gains thresholds.

## [1.130.0] - 2024-10-23 20:51:51

### Added

- End ACP effective 2024-06-01.

## [1.129.3] - 2024-10-21 20:37:15

### Fixed

- Changed weekly_hours_worked to weekly_hours_worked_before_lsr in SNAP formula to avoid circular dependency.

## [1.129.2] - 2024-10-21 20:22:41

### Changed

- Updated required version of policyengine-core

## [1.129.1] - 2024-10-21 19:39:15

### Fixed

- Pregnant people counted as 2 for Medicaid FPG percent

## [1.129.0] - 2024-10-17 19:59:12

### Added

- Biden NIIT label and description change.

## [1.128.0] - 2024-10-16 12:20:25

### Added

- Michigan 2024 income tax rate update.

## [1.127.0] - 2024-10-15 19:32:53

### Added

- Georgia 2024 dependent exemption amount update.

## [1.126.0] - 2024-10-15 18:57:14

### Added

- Chained CPI 2035.

## [1.125.0] - 2024-10-15 16:32:32

### Added

- Exclude students from the SNAP unit with certain exceptions.

## [1.124.0] - 2024-10-15 16:26:25

### Added

- IN county taxes.

## [1.123.0] - 2024-10-15 10:18:53

### Added

- 2024 tax rate, CDCC match, standard deduction and personal exemption amount in Kansas..

## [1.122.0] - 2024-10-15 03:15:23

### Added

- Kansas disabled veteran exemptions.

## [1.121.0] - 2024-10-15 03:05:54

### Added

- Idaho 2024 income tax rate and brackets.

## [1.120.0] - 2024-10-15 00:23:23

### Added

- California Income Tax Thresholds 2024.

## [1.119.0] - 2024-10-14 20:55:12

### Added

- California Standard Deduction, Personal/Dependent Exemption Credits and Renter AGI Cap 2024.

## [1.118.0] - 2024-10-14 20:30:24

### Added

- Kentucky Standard Deduction 2024 & 2025.

## [1.117.0] - 2024-10-14 19:22:35

### Added

- Harris capital gains tax reform.

## [1.116.0] - 2024-10-14 19:08:02

### Added

- Missouri 2024 income tax rate and brackets.

## [1.115.0] - 2024-10-09 15:10:16

## [1.114.0] - 2024-10-09 11:09:17

## [1.113.0] - 2024-10-09 04:16:32

### Added

- Minnesota 2024 standard deduction limitations update.

## [1.112.0] - 2024-10-08 14:36:53

### Added

- Minnesota 2024 base and additional standard deduction amount updates.

## [1.111.0] - 2024-10-08 14:25:53

### Added

- Added NC SNAP utility allowances for FY 2025.

### Fixed

- Corrected NC SNAP utility allowance parameters start date.

## [1.110.0] - 2024-10-07 13:04:35

## [1.109.0] - 2024-10-06 10:30:21

### Added

- EITC takeup by number of children.

## [1.108.0] - 2024-10-05 12:11:34

### Added

- Minnesota 2024 income tax bracekts.

## [1.107.0] - 2024-10-05 07:43:35

### Added

- Typo in CalWORKs exempt parameter.

## [1.106.0] - 2024-10-04 16:51:40

### Added

- Parameterize the age in is_person_demographic_tanf_eligible.

## [1.105.2] - 2024-10-02 17:49:23

### Added

- Always use the SUA for CO.

## [1.105.1] - 2024-09-30 22:09:41

### Changed

- Moved loading of abolitions parameters earlier in initialization process

## [1.105.0] - 2024-09-30 17:03:10

### Added

- North Carolina military retirement deduction.

## [1.104.0] - 2024-09-30 16:54:45

### Added

- 2023 Medicaid income limit updates.

## [1.103.0] - 2024-09-29 23:26:45

### Added

- Oklahoma military retirement benefit exclusion.
- Oklahoma AGI subtractions list.

## [1.102.0] - 2024-09-29 22:51:45

### Changed

- PolicyEngine-US-Data bumped to 1.8

## [1.101.0] - 2024-09-29 04:49:39

### Added

- Child Tax Credit phase-in variable.

### Fixed

- Child Tax Credit value variable.
- Pinned policyengine-core version.

## [1.100.0] - 2024-09-28 02:35:09

### Added

- North Carolina rate changes for 2024 on.
- 2024 Rhode Island EITC match.

### Fixed

- NYC tax credit parameter formatting.

## [1.99.1] - 2024-09-27 20:22:56

### Fixed

- Update the Hawaii SNAP net income test application.

## [1.99.0] - 2024-09-27 20:12:23

### Fixed

- Remove lifeline variable from spm_unit_broadband_subsidy.
- Modified tests for spm_unit_broadband_subsidy.

## [1.98.0] - 2024-09-27 20:05:18

### Added

- 2024 Kentucky income tax rate reduction.

## [1.97.0] - 2024-09-27 19:50:33

### Added

- New Family Security Act version.

## [1.96.0] - 2024-09-27 19:42:19

### Added

- Alaska Permanent Fund Dividend and One-time Energy Relief Payments.

## [1.95.0] - 2024-09-27 19:10:57

### Added

- 2024 CalFresh (SNAP) standard medical deduction amount increase.

## [1.94.0] - 2024-09-27 19:02:03

### Added

- Use adjusted gross income in withheld state income tax.
- Separate takes_up_snap_if_eligible variable from snap variable.

## [1.93.0] - 2024-09-25 17:55:53

### Added

- Add post TCJA income tax rates.

## [1.92.1] - 2024-09-25 11:53:57

### Changed

- US data version to 1.6.0.

## [1.92.0] - 2024-09-25 00:47:29

### Changed

- Made Maine dependent exemption credit refundable in 2024.

## [1.91.0] - 2024-09-23 22:24:38

### Added

- Include 17 year olds in the NYWFTC as younger children.

## [1.90.0] - 2024-09-23 19:44:39

### Added

- Remove total_income and net_income.

## [1.89.0] - 2024-09-23 13:43:10

### Changed

- PE-US-Data bumped to 1.5.1.

## [1.88.0] - 2024-09-23 09:43:51

### Added

- Tenure type.
- Uprating for rent and property taxes.
- Household reference person flag.

## [1.87.0] - 2024-09-21 01:56:21

### Added

- New Mexico armed forces retirement pay exemption.

## [1.86.0] - 2024-09-21 01:08:08

### Added

- Wisconsin 2024 CDCC match value.

## [1.85.4] - 2024-09-20 15:00:03

### Added

- Speedtests to PRs.

## [1.85.3] - 2024-09-19 17:53:36

### Fixed

- Add defined_for metadata for all state level variables.

## [1.85.2] - 2024-09-19 16:01:11

## [1.85.1] - 2024-09-19 15:49:59

### Changed

- Medicaid national parameters run off a CSV, cutting runtime by ~8%.

## [1.85.0] - 2024-09-19 02:32:58

### Added

- Nebraska child care subsidy.

## [1.84.0] - 2024-09-19 02:19:49

### Added

- 2025 CalWORKs payment standards increase.

## [1.83.1] - 2024-09-19 02:12:02

## [1.83.0] - 2024-09-19 02:03:16

### Added

- 2025 CalWORKs maximum resource limit update.

## [1.82.0] - 2024-09-19 01:11:12

### Added

- Calculation logic for North Carolina SNAP standard and limited utility allowance by household size amount.

## [1.81.0] - 2024-09-18 18:16:20

### Changed

- Corrected connection with us-data repository

## [1.80.1] - 2024-09-17 12:08:35

### Fixed

- Adjust the kiddie tax logic in the AMT calculation.

## [1.80.0] - 2024-09-17 03:02:20

### Added

- Apply the federal standard and itemized deductions in Iowa from 2023 on.

## [1.79.3] - 2024-09-16 16:11:42

### Fixed

- Wisconsin 2nd tax bracket for single and hoh in 2023.

## [1.79.2] - 2024-09-16 14:57:51

### Fixed

- Add switch to basic income phase-in.

## [1.79.1] - 2024-09-14 00:18:02

### Added

- Loading of policyengine-us-data from PyPI

### Fixed

- Divided tests within GitHub Actions to avoid resource issues

## [1.79.0] - 2024-09-12 17:10:41

### Added

- Test for additional standard deduction variable.

## [1.78.1] - 2024-09-12 04:48:22

### Added

- Updated CO TANF grant standard

## [1.78.0] - 2024-09-10 22:10:39

### Added

- Update SNAP values for 2025.

## [1.77.0] - 2024-09-10 17:15:06

### Added

- Utah additional dependent exemption starting in 2023.

## [1.76.3] - 2024-09-09 20:03:22

### Fixed

- Separate the CTC and EITC under the FSA 2.0.

## [1.76.2] - 2024-09-09 19:58:03

### Fixed

- Fix CSFP income limit

## [1.76.1] - 2024-09-09 16:40:19

## [1.76.0] - 2024-09-07 00:01:09

### Changed

- Separated data from main repo.

## [1.75.1] - 2024-09-06 20:25:29

### Added

- Commodity Supplemental Food Program

## [1.75.0] - 2024-09-06 16:56:54

### Fixed

- Refactor the Utah income tax tree.
- Remove ut_taxpayer_credit from the non-refundable credits list.

## [1.74.0] - 2024-09-06 03:17:09

### Added

- Arkansas 2024 tax rate.

## [1.73.0] - 2024-09-05 23:56:03

### Added

- Implemented North Carolina TANF need standard and eligibility calculations.

## [1.72.2] - 2024-09-05 23:49:18

### Fixed

- Minnesota pension income subtraction parameter value.

## [1.72.1] - 2024-09-05 12:33:59

### Changed

- Update policyengine-core to 3.6.5

## [1.72.0] - 2024-09-04 10:39:53

### Added

- 2024 Medicaid income limit updates for North Carolina.

## [1.71.1] - 2024-09-03 23:46:01

### Fixed

- Minor bugs and deconstruct MOOP variables in CPS.

## [1.71.0] - 2024-09-03 22:33:44

### Added

- Apply ALD to alimony expense, not income in the above the line deductions.
- Divorce status to cps.py.

## [1.70.0] - 2024-09-03 22:29:43

### Added

- Change reform parameters to default to 0.

## [1.69.1] - 2024-09-03 21:50:50

### Fixed

- Five year forward check in the Repeal dependent exemptions reform.

## [1.69.0] - 2024-09-02 11:22:31

### Added

- Infant calibration and uprating.

## [1.68.0] - 2024-09-01 18:17:57

### Added

- Family Security Act 2.0 CTC amount per child and pregnancy credit structure.

## [1.67.0] - 2024-08-31 18:22:12

### Added

- Family Security Act 2.0 provisions.

## [1.66.0] - 2024-08-31 16:36:48

### Added

- Repeal dependent exemption reform.

## [1.65.1] - 2024-08-29 23:49:17

### Fixed

- Increase Hawaii Military Reserve or Hawaii National Guard Duty Pay Cap.
- Rhode Island 2023 military retirement pay subtraction.

## [1.65.0] - 2024-08-29 22:06:21

### Added

- New York supplemental tax incremental benefit repeal for 2028

## [1.64.0] - 2024-08-29 15:00:53

### Added

- CARES act charity deduction provision for non-itemizers.

## [1.63.0] - 2024-08-26 22:09:35

### Added

- Mississippi child and dependent care credit.

## [1.62.0] - 2024-08-26 21:37:42

### Added

- Oregon WFHDC household income variable.

## [1.61.2] - 2024-08-26 14:19:06

## [1.61.1] - 2024-08-25 22:50:32

### Fixed

- Oregon rebate reform typo.

## [1.61.0] - 2024-08-23 15:56:12

### Added

- Oregon Rebate state tax exempt reform.

## [1.60.0] - 2024-08-22 23:31:20

### Added

- Separate out SSI eligibility from the general uncapped_ssi file.

## [1.59.0] - 2024-08-22 15:03:28

### Added

- Denver property tax relief.

## [1.58.0] - 2024-08-22 00:24:36

### Added

- IRS VITA Program Eligibility.

## [1.57.1] - 2024-08-21 15:12:46

### Fixed

- Minnesota standard and itemized deduction reduction structure.

## [1.57.0] - 2024-08-20 01:56:19

### Added

- 2024 Nebraska tax rules update.

## [1.56.1] - 2024-08-19 18:40:57

### Fixed

- Bug in Harris Rent Relief Act for low earners.

## [1.56.0] - 2024-08-19 15:50:20

### Added

- Add head_start and early_head_start variables to household_benefits parameter.

## [1.55.0] - 2024-08-18 16:54:38

### Added

- Personal Credit reform.

## [1.54.4] - 2024-08-18 16:32:45

### Fixed

- Minnesota Bill HF1938 impact fix.

## [1.54.3] - 2024-08-17 22:15:46

### Fixed

- Limit American Family Act baby bonus reform to CTC-eligible children.
- Make AFA baby bonus and head of household repeal work after 2024.

## [1.54.2] - 2024-08-17 18:47:58

### Fixed

- Mixed scalar and vectorized operations in mn_social_security_subtraction.

## [1.54.1] - 2024-08-17 16:48:52

## [1.54.0] - 2024-08-17 15:50:59

### Added

- Reform repeal Minnesota Bill HF1938.

## [1.53.0] - 2024-08-17 13:51:13

### Added

- Refactor the `household_benefits` and `household_state_benefits` variables to include a list parameter.

## [1.52.0] - 2024-08-16 15:31:16

### Added

- Infant calibration.

## [1.51.1] - 2024-08-16 11:45:37

## [1.51.0] - 2024-08-16 11:39:35

### Added

- Use un-reduced income for calculating the excess of the rent relief credit.

## [1.50.0] - 2024-08-13 16:02:31

### Added

- Flat tax on gross income.

## [1.49.0] - 2024-08-13 14:42:06

### Fixed

- Inaccurate docstring in loss.py

## [1.48.0] - 2024-08-13 03:08:12

### Added

- Update to codecov/codecov-action@v4, actions/setup-python@v5, and actions/checkout@v4.

## [1.47.0] - 2024-08-12 16:32:53

### Added

- Rent relief tax credit.

## [1.46.0] - 2024-08-12 15:37:43

### Added

- New York additional Empire State Tax Credit.

## [1.45.2] - 2024-08-10 19:54:58

### Fixed

- Inclusion of unneeded packages in pyproject.toml install_requires list.

## [1.45.1] - 2024-08-10 11:09:59

### Fixed

- Refactor the alternative minimum tax files.
- Include capital gains tax in the final alternative minimum tax calculation.

## [1.45.0] - 2024-08-10 03:56:39

### Added

- Support for Python 3.12.

## [1.44.1] - 2024-08-08 18:06:51

### Fixed

- Restriction on out-dated version of policyengine-core.

## [1.44.0] - 2024-08-08 15:22:20

### Added

- Nebraska refundable child tax credit.
- Remove duplicate childcare expenses variable.

## [1.43.1] - 2024-08-06 21:26:16

### Added

- California TANF resources variable inputs.

## [1.43.0] - 2024-08-06 18:44:12

### Added

- Revised State Median Income (SMI) Ceilings 2024

## [1.42.1] - 2024-08-06 17:30:53

### Fixed

- Adjust the income_tax_before_refundable_credits variable to be neutralized when abolishing federal income tax.

## [1.42.0] - 2024-08-06 16:57:19

### Added

- North Carolina use tax.

## [1.41.0] - 2024-08-05 21:40:16

### Added

- Head Start and Early Head Start programs eligibility.

## [1.40.1] - 2024-08-05 00:52:28

### Added

- Consistent unit usage in list parameters.

## [1.40.0] - 2024-08-02 17:55:58

### Added

- Indiana additional exemption amount for adopted children.

## [1.39.0] - 2024-08-02 03:31:58

### Added

- BOOST act middle class tax credit.

## [1.38.0] - 2024-08-01 15:51:55

### Added

- July 2024 CalWorks vehicle value increase.

## [1.37.0] - 2024-08-01 13:55:37

### Added

- Remove the parameter caching from the state variables.

## [1.36.0] - 2024-08-01 13:25:55

### Added

- California & Oregon higher Lifeline benefit amount.

## [1.35.0] - 2024-07-31 07:15:11

### Added

- Decouple the WFTC child age eligibility from the NY exemptions child age threshold.

## [1.34.7] - 2024-07-30 20:20:10

### Fixed

- Add the Child benefit component to the ECPA reform.

## [1.34.6] - 2024-07-30 20:06:02

### Fixed

- Minor CTC social security parameter formatting.

## [1.34.5] - 2024-07-30 16:30:17

### Fixed

- Structure End Child Poverty Act as a reform.

## [1.34.4] - 2024-07-30 05:34:09

### Fixed

- Add the flat tax variable in the relevant net income tree computations.
- Index general household and state level parameters.

## [1.34.3] - 2024-07-30 00:23:32

### Fixed

- Exclude childless filers from the NY WFTC EITC reduction.

## [1.34.2] - 2024-07-29 20:47:46

### Fixed

- Optimize for the Hawaii deduction.

## [1.34.1] - 2024-07-26 02:54:51

### Fixed

- Limit the older children under the Working Families Tax Credit above 18 years.

## [1.34.0] - 2024-07-25 22:43:01

### Added

- 2023 Montana Tax Rules.

## [1.33.1] - 2024-07-25 13:01:20

### Fixed

- Remove the adds function from the reported_state_income_tax reform file.

## [1.33.0] - 2024-07-25 12:45:43

### Added

- 2023 Washington Tax Rules.

## [1.32.0] - 2024-07-25 04:22:15

### Added

- 2023 Indiana income tax updates.

## [1.31.4] - 2024-07-25 02:41:53

### Fixed

- Disabeld the exhaustive_parameter_dependencies metadata in household_refundable_state_tax_credits as it was not working with state reforms.

## [1.31.3] - 2024-07-24 20:47:17

### Added

- Restructure Nebraska variables and tests.

## [1.31.2] - 2024-07-24 20:10:44

### Fixed

- Cap the Pell Grant amount at the cost of attendance.

## [1.31.1] - 2024-07-24 20:06:00

### Fixed

- DC CTC parameter period function.

## [1.31.0] - 2024-07-24 01:38:48

### Added

- 2023 Nebraska income tax values.

## [1.30.1] - 2024-07-24 01:33:28

### Fixed

- Adjust the DC CTC formatting.

## [1.30.0] - 2024-07-24 00:03:46

### Added

- Tax Counseling for the Elderly eligibility.

## [1.29.0] - 2024-07-23 21:52:58

### Added

- SSI blind or disabled working student earned income exemption.

## [1.28.0] - 2024-07-23 04:22:45

### Added

- Update 2023 SNAP medical deductions.

## [1.27.0] - 2024-07-23 03:17:03

### Added

- Separate WIC eligibility variable.

## [1.26.2] - 2024-07-22 20:45:34

### Added

- Pell Grant Student Aid Index.

## [1.26.1] - 2024-07-22 18:07:41

### Added

- Refactor social security taxes for refundable CTC calculation.

## [1.26.0] - 2024-07-22 07:26:38

### Fixed

- Formatting adjustments to the Middle Class Tax Credit.
- Added pell grants to the earned income definitions for the Middle Class Tax Credit.

## [1.25.2] - 2024-07-21 16:10:11

### Added

- Fix 2018 surviving spouse AMT exemption value.

## [1.25.1] - 2024-07-21 16:01:23

### Added

- 2019 Kamala Harris LIFT proposal.

## [1.25.0] - 2024-07-21 02:11:13

### Added

- NYSERDA Drive Clean program.

## [1.24.1] - 2024-07-20 17:07:53

### Fixed

- Change add_variable to update_variable function.

## [1.24.0] - 2024-07-19 20:13:51

### Added

- Maryland state SNAP minimum benefits.

## [1.23.1] - 2024-07-19 00:40:56

### Fixed

- 2020 Single income tax bracket.

## [1.23.0] - 2024-07-18 23:21:40

### Added

- Remove NY Child Tax Credit age minimum for 2023.

## [1.22.1] - 2024-07-18 19:53:37

### Fixed

- Adjust the ctc_qualifying_child to reflect the age requirement.

## [1.22.0] - 2024-07-17 18:24:10

### Added

- UBI marriage bonus structure.

## [1.21.0] - 2024-07-14 16:03:45

### Added

- DC Child Tax Credit.
- DC Child Tax Credit reform.

## [1.20.0] - 2024-07-12 16:05:37

### Added

- New Jersey SNAP minimum allotment.

## [1.19.0] - 2024-07-12 10:11:42

### Added

- Estate tax.

## [1.18.0] - 2024-07-12 03:51:02

### Added

- Update SNAP income utility expense deduction amounts.

## [1.17.1] - 2024-07-11 16:05:44

### Changed

- Updated version of tables.

## [1.17.0] - 2024-07-10 19:28:55

### Added

- DC disability income exclusion.

## [1.16.3] - 2024-07-10 16:44:14

### Added

- Expand free school categorical eligibility to foster, homeless, migrant, and runaway children.

## [1.16.2] - 2024-07-09 12:45:04

### Fixed

- 2018 federal EITC parameter values.

## [1.16.1] - 2024-07-09 02:52:07

### Fixed

- 2023 EITC joint bonus parameter value.

## [1.16.0] - 2024-07-08 13:14:25

### Added

- New York State Working Families Tax Credit reform.

## [1.15.0] - 2024-07-08 11:55:38

### Added

- 2023 New York tax rules.

## [1.14.0] - 2024-07-07 23:49:09

### Added

- Halve joint EITC phase out rate reform.

## [1.13.0] - 2024-07-03 19:51:24

### Added

- Change MS charitable contributions credit from WIDOW to SURVIVING_SPOUSE.

## [1.12.0] - 2024-07-02 21:36:44

### Added

- New York State Geothermal Energy System Credit.

## [1.11.0] - 2024-07-02 18:45:27

### Added

- Student loan above the line deduction.

## [1.10.0] - 2024-07-02 17:35:57

### Added

- Mississippi 2023, 2024, and 2025 tax rates.
- Mississippi charitable contributions credit.

## [1.9.0] - 2024-07-02 12:50:48

### Added

- DC Additional SNAP minimum allotment.

## [1.8.0] - 2024-07-02 02:10:58

### Added

- Maryland 2023 income tax updates.

## [1.7.0] - 2024-07-02 00:42:34

### Added

- Maine 2023 tax rules.
- Maine tax parameters uprating.
- Refactor Maine property tax fairness credit.

## [1.6.0] - 2024-07-02 00:35:30

### Added

- Moving DC SNAP temporary local benefit code.

## [1.5.2] - 2024-07-02 00:30:47

### Fixed

- Change the parameter input in the CT rebate reduction start from WIDOW to SURVIVING_SPOUSE.

## [1.5.1] - 2024-07-01 20:57:08

### Fixed

- Oklahoma EITC refundability.

## [1.5.0] - 2024-07-01 13:54:35

### Added

- Montgomery County Local EITC.

## [1.4.0] - 2024-06-28 03:25:40

### Added

- 2023 Illinois policy parameter updates.

## [1.3.0] - 2024-06-27 11:42:31

### Added

- Connecticut 2022 temporary child tax rebate.

## [1.2.0] - 2024-06-27 03:27:43

### Added

- Update the SNAP uprating based on the June 2024 CBO forecast.

## [1.1.0] - 2024-06-26 17:53:48

### Added

- Add the New York Residential Solar Tax to the net income tree.

## [1.0.0] - 2024-06-26 17:11:51

### Added

- Support for Python 3.11.

## [0.796.1] - 2024-06-26 00:53:07

### Added

- Move rounding metadata to individual breakdown parameters.

## [0.796.0] - 2024-06-25 02:39:47

### Changed

- Update CPI-U and CPI-W parameters based on the CBO June 2024 Projections.

## [0.795.0] - 2024-06-25 01:14:35

### Added

- Hawaii standard deduction increases.
- Hawaii tax bracket increases.

## [0.794.2] - 2024-06-21 18:32:22

### Fixed

- Limit DC SNAP minimum allotment to eligible applicants.

## [0.794.1] - 2024-06-21 16:07:00

### Fixed

- Remove unneeded personal_interest_expense variable.

## [0.794.0] - 2024-06-20 15:16:19

### Added

- New York Solar Energy Systems Equipment Credit.

## [0.793.0] - 2024-06-20 14:58:39

### Added

- Add 2023 Minnesota Tax Rules.

## [0.792.0] - 2024-06-20 01:35:16

### Added

- North Dakota 2023 tax rules.
- North Dakota taxes legal code references.
- North Dakota tax parameters uprating.

## [0.791.0] - 2024-06-19 16:51:13

### Added

- Projections from June 2024 CBO baseline.

## [0.790.0] - 2024-06-18 12:58:34

### Added

- Variables used by Tax-Calculator but not PolicyEngine in the IRS PUF.

## [0.789.0] - 2024-06-14 09:40:28

### Added

- San Francisco working families tax credit.

## [0.788.0] - 2024-06-12 15:18:35

### Added

- Colorado EITC match increase beginning in 2024, recently legislated.

## [0.787.0] - 2024-06-11 20:39:03

### Fixed

- Fix New Jersey property tax credit income eligibility logic

## [0.786.0] - 2024-06-11 15:00:02

### Added

- Utah child tax credit.
- 2023 Utah earned income tax credit match increase.

## [0.785.2] - 2024-06-11 12:11:14

### Fixed

- Adjust the Minnesota phase-out rate to reflect the legal code.

## [0.785.1] - 2024-06-10 21:18:51

### Fixed

- Adjust the state income tax to include tax before refundable credits and refundable credits.
- Create a state withheld income tax variable.

## [0.785.0] - 2024-06-10 16:50:58

### Added

- Adjust the New Mexico refundable credits parameter files.

## [0.784.0] - 2024-06-10 16:45:35

### Added

- Minnesota child and working families tax credits.

### Fixed

- Minnesota working families tax credit parameter structure.

## [0.783.0] - 2024-06-08 01:49:40

### Added

- Colorado family affordability tax credit.

## [0.782.0] - 2024-06-07 20:27:00

### Added

- Rename medicaid_income to medicaid_magi.

## [0.781.0] - 2024-06-07 16:21:49

### Added

- Add Oregon state uprating.

## [0.780.2] - 2024-06-07 13:52:30

### Fixed

- Zero out the taxable social security base income thresholds for separate filers who cohabitated.

## [0.780.1] - 2024-06-07 01:04:14

### Fixed

- Arkansas income tax rates.

## [0.780.0] - 2024-06-05 17:25:11

### Added

- Illinois Child Tax Credit Reform.

## [0.779.2] - 2024-06-04 21:01:00

### Fixed

- Add New Mexico and New Jersey credits to the net income tree.

## [0.779.1] - 2024-06-04 00:24:56

### Fixed

- Round Arkansas deduction allocation fraction to nearest whole percent.

## [0.779.0] - 2024-06-03 17:08:14

### Added

- Remove Social Security from the Montana additions parameter.
- Pin core to <2.22.

## [0.778.0] - 2024-05-31 11:59:03

### Added

- Add Montana taxable social security benefits.
- Fix Montana agi formula.

## [0.777.7] - 2024-05-30 13:22:45

### Fixed

- Arkansas tax unit itemizes decision based on the federal itemization.
- Create a separate Virginia deductions variable.

## [0.777.6] - 2024-05-26 01:22:36

### Fixed

- Add health insurance premiums to SNAP excess medical expense deduction.

## [0.777.5] - 2024-05-24 19:15:18

### Fixed

- Self-employment income not available after initial microdata year.

## [0.777.4] - 2024-05-24 13:34:27

### Fixed

- Randomness in baseline tax results across model runs.

## [0.777.3] - 2024-05-24 12:51:32

### Fixed

- Bug causing State taxes to not have effects in microsimulations.

## [0.777.2] - 2024-05-22 17:28:57

### Fixed

- Adjust the Los Angeles income types to exclude basic income.

## [0.777.1] - 2024-05-21 16:34:59

### Added

- Automatic version updating for household API

## [0.777.0] - 2024-05-18 09:25:41

### Added

- Weekly hours worked.

## [0.776.0] - 2024-05-16 23:47:24

### Added

- Retirement Savings Contributions Credit (Saver’s Credit).

## [0.775.2] - 2024-05-16 22:53:29

### Fixed

- Uncap real estate taxes in the Virginia itemized deduction logic.

## [0.775.1] - 2024-05-15 02:01:54

### Fixed

- Adjust the Alabama legal code references.

## [0.775.0] - 2024-05-14 21:12:56

### Added

- Income disregard for CHP+

## [0.774.0] - 2024-05-14 16:51:18

### Added

- Update core to 2.21.5.

## [0.773.0] - 2024-05-14 14:58:17

### Added

- Backfill empty changelog entries.

## [0.772.0] - 2024-05-14 14:53:14

### Added

- Add venv and .venv to .gitignore.

## [0.771.0] - 2024-05-14 14:16:18

### Added

- 2023 Missouri tax rules.

## [0.770.1] - 2024-05-14 13:17:04

### Fixed

- Increase the Arkansas capital gains loss cap parameter value.

## [0.770.0] - 2024-05-10 15:49:10

### Added

- Hawaii 2023 income tax parameters.

## [0.769.0] - 2024-05-09 13:03:58

### Added

- Create distinct Louisiana CDCC refundable and non-refundable variables.

## [0.768.1] - 2024-05-09 11:37:29

### Added

- Ability for users to provide the PUF data input files.

## [0.768.0] - 2024-05-09 02:48:07

### Added

- 2023 Vermont Tax Rules.

## [0.767.0] - 2024-05-08 15:28:13

### Added

- CBO elasticities for labor supply.
- Self-employment income responses.

## [0.766.0] - 2024-05-07 18:56:59

### Added

- Make the Louisiana EITC and CDCC refundable.

## [0.765.0] - 2024-05-07 15:23:31

### Added

- Alabama 2023 tax rules.

## [0.764.0] - 2024-05-07 12:04:33

### Added

- 2023 Massachusetts Tax Rules.

## [0.763.0] - 2024-05-07 01:17:04

### Added

- Other housing costs beyond rent for SNAP.

## [0.762.0] - 2024-05-06 23:33:21

### Added

- Bump core to 2.20.0.

## [0.761.0] - 2024-05-06 17:53:18

### Fixed

- Countable income now includes the spouse's income when both the head and spouse are eligible.

## [0.760.0] - 2024-05-06 15:07:09

### Added

- Macro impact caching for key variables.

## [0.759.1] - 2024-05-06 01:19:28

### Fixed

- Allocate the Mississippi itemized deductions optimally between spouses.

## [0.759.0] - 2024-05-06 01:15:16

### Added

- Allocate the Montana dependent exemptions after the application of the deductions and exemptions.

## [0.758.2] - 2024-05-05 21:59:45

### Fixed

- Refactor the Louisianna exempt income variable to use the federal tax deduction.

## [0.758.1] - 2024-05-05 20:28:59

### Fixed

- Performance improvements in labor supply responses.

## [0.758.0] - 2024-05-05 17:39:50

### Added

- Create a lives_in_vehicle variable to determine whether a homeless person is using their vehicle as shelter.

## [0.757.1] - 2024-05-05 12:40:28

### Fixed

- Changed parameters - `unit:years` , `unit:age` to `unit:year`

## [0.757.0] - 2024-05-02 17:30:29

### Added

- New Jersey 2023 income tax updates.

## [0.756.0] - 2024-05-02 09:02:21

### Added

- Include 403b_contributions in pre_tax_contributions.

## [0.755.0] - 2024-04-30 02:07:09

### Added

- 2023 SNAP utility allowances for Colorado

## [0.754.0] - 2024-04-29 16:34:36

### Added

- 2023 Ohio Tax Rules.

## [0.753.0] - 2024-04-29 12:59:19

### Added

- SNAP BBCE Limit Updates.

## [0.752.1] - 2024-04-26 00:39:06

### Fixed

- Reduce the Louisiana exempt income in 2021.

## [0.752.0] - 2024-04-25 19:55:16

### Added

- 2023 Idaho Tax Rules.

## [0.751.0] - 2024-04-25 19:41:13

### Added

- 2023 Utah Tax Rules.

## [0.750.4] - 2024-04-25 18:37:03

### Added

- 2023 Virginia Tax Rules.

## [0.750.3] - 2024-04-24 17:35:42

### Added

- Illinois metadata clean-up.
- Read me files.
- Removed per-vehicle payment files.

## [0.750.2] - 2024-04-24 17:29:04

### Fixed

- Prorate the Montana federal income tax deduction based on Montana AGI.

## [0.750.1] - 2024-04-24 04:49:34

### Fixed

- Add Mississippi tax unit itemizes variable.

## [0.750.0] - 2024-04-23 18:20:42

### Added

- Adjust the Missouri deductions metadata.

## [0.749.1] - 2024-04-23 17:20:45

### Fixed

- Reduce the Arkansas taxable long term capital gains by the short term capital losses.

## [0.749.0] - 2024-04-23 16:42:53

### Added

- Change the Colorado family affordability credit file name.

## [0.748.1] - 2024-04-23 06:46:02

### Fixed

- skip_existing in PyPI publish workflow

## [0.748.0] - 2024-04-23 02:11:03

### Added

- 2023 Kentucky tax rules.

## [0.747.0] - 2024-04-23 01:42:03

### Added

- 2023 West Virginia tax rules.

## [0.746.0] - 2024-04-23 01:31:48

### Added

- 2023 Louisiana tax rules.

## [0.745.0] - 2024-04-22 23:34:33

### Added

- 2023 Rhode Island Tax Rules.

## [0.744.1] - 2024-04-22 23:01:24

### Fixed

- Include the Mississippi real estate tax deduction.

## [0.744.0] - 2024-04-22 21:11:00

### Added

- IRS PUF variables under their original names.

## [0.743.1] - 2024-04-19 14:52:52

### Fixed

- Attribute the standard and itemized deductions in Montana to each spouse respectively.

## [0.743.0] - 2024-04-19 05:38:25

### Fixed

- New York household credit calculation.

## [0.742.2] - 2024-04-19 05:22:04

### Fixed

- Remove the Mississippi married filing combined logic.

## [0.742.1] - 2024-04-17 20:43:19

### Fixed

- Consolidated state level additions variables across all state models

## [0.742.0] - 2024-04-17 16:41:57

### Added

- Use CBO projection for personal exemption.

## [0.741.1] - 2024-04-17 16:09:32

### Fixed

- Arkansas capital gains tax calculations.

## [0.741.0] - 2024-04-16 18:05:04

### Added

- 2023 Oklahoma Tax Rules.

## [0.740.0] - 2024-04-16 17:55:38

### Added

- DC "Give SNAP A Raise" program.

## [0.739.0] - 2024-04-16 00:34:07

### Added

- 2023 DC Tax Rules.

## [0.738.0] - 2024-04-16 00:09:30

### Fixed

- Mississippi taxable income.

## [0.737.1] - 2024-04-15 19:08:43

### Added

- Add Old Age Pension grant standard for 2024.

## [0.737.0] - 2024-04-15 14:20:43

### Added

- Enable remaining state income tax models and include in the net income tree.

## [0.736.0] - 2024-04-14 21:21:29

### Added

- 2023 New Hampshire tax rules.

## [0.735.0] - 2024-04-14 20:10:18

### Added

- Colorado HB24-1311 Family Affordability Tax Credit.

## [0.734.1] - 2024-04-14 17:20:33

### Fixed

- Delaware itemized deduction decision logic.

## [0.734.0] - 2024-04-13 17:39:21

### Added

- Adjust the NY Empire State Child Credit to take into account the full ctc amounts.

## [0.733.1] - 2024-04-12 20:36:40

### Fixed

- Delaware _joint AGI and deductions variable attribution.

## [0.733.0] - 2024-04-12 20:25:53

### Added

- Iowa 2023-2026 tax rates.
- 2023 Iowa pension income exclusion logic.
- 2023 Iowa alternative minimum tax logic.
- Disable married filing separately on the same return in Iowa past 2023.

## [0.732.0] - 2024-04-12 20:20:03

### Added

- Include Maine to the list of modelled policies.

## [0.731.0] - 2024-04-12 14:55:04

### Added

- 2023 NYC tax rules.

## [0.730.1] - 2024-04-11 20:46:15

### Fixed

- Tax only half of long-term capital gains in Arkansas.

## [0.730.0] - 2024-04-11 18:12:49

### Added

- Michigan Expanded Deduction for Retirement and Pension Benefits.

## [0.729.1] - 2024-04-11 17:58:58

### Fixed

- Delaware itemized deductions logic.

## [0.729.0] - 2024-04-11 17:53:36

### Added

- Allocate the Delaware itemized deductions based on federal AGI.

## [0.728.0] - 2024-04-11 12:31:09

### Added

- Separate out eligibility variables for NYC STC to allow for more flexible policy modeling.

## [0.727.2] - 2024-04-11 02:29:17

### Fixed

- Floor irs_employment_income at zero.

## [0.727.1] - 2024-04-09 02:59:20

### Fixed

- Adjust the Delaware elderly or disabled exclusion to represent the case where married couples file jointly.

## [0.727.0] - 2024-04-08 03:49:34

### Added

- Fix New Mexico low income comprehensive tax rebate calculations.

## [0.726.0] - 2024-04-08 03:44:57

### Added

- Remove premium_tax_credit from household net income tree.

## [0.725.0] - 2024-04-05 00:05:29

### Added

- Arizona Cash Assistance (TANF) child eligibility.

## [0.724.0] - 2024-04-04 23:53:10

### Added

- Enable the Kentucky income tax model and include in the net income tree.

## [0.723.0] - 2024-04-04 22:18:15

### Added

- Enable the Michigan income tax model and include in the net income tree.

## [0.722.2] - 2024-04-04 16:13:37

### Fixed

- Adjust the widow filing status to surviving spouse in the gov.contrib.biden.budget_2025.capital_gains.income_threshold file.

## [0.722.1] - 2024-04-04 03:29:14

### Fixed

- Kentucky tax unit itemizes deductions logic.

## [0.722.0] - 2024-04-02 21:40:33

### Added

- Rename widow to surviving spouse.

## [0.721.1] - 2024-04-02 15:56:44

### Fixed

- Fix Virginia low-income credit calculation.
- Fix Virginia itemized deduction calculation.

## [0.721.0] - 2024-04-01 22:07:43

### Added

- 2023 Kansas Tax Rules.

## [0.720.0] - 2024-04-01 00:10:04

### Added

- Delaware 2023 income tax parameters.

## [0.719.1] - 2024-04-01 00:02:30

### Fixed

- Add taxable social security to the list of Delaware exclusions.

## [0.719.0] - 2024-03-31 22:26:12

### Added

- 2023 New Mexico Tax Rules.

## [0.718.0] - 2024-03-29 22:09:50

### Added

- Include the ky_cdcc to the net income tree.

## [0.717.0] - 2024-03-27 17:03:02

### Added

- Oregon 2023 parameter values.

## [0.716.2] - 2024-03-26 21:46:35

### Fixed

- Change LA EZ-SAVE to monthly and lag the poverty line.

## [0.716.1] - 2024-03-26 14:30:48

### Fixed

- Adjust the Michigan household resources to exclude QBI.

## [0.716.0] - 2024-03-25 22:46:18

### Added

- Enable the Connecticut income tax model and include in the net income tree.

## [0.715.0] - 2024-03-25 18:10:17

### Added

- Biden reform to tax LTCG and qualified dividends as ordinary income for high-income filers.

## [0.714.0] - 2024-03-25 15:54:18

### Fixed

- Maryland earned income tax credit.

## [0.713.3] - 2024-03-25 15:14:47

### Fixed

- Bug in filing status logic causing tax unit spouses to appear in separate returns.

## [0.713.2] - 2024-03-24 03:38:17

### Added

- Longer history and source for Social Security benefits target.

## [0.713.1] - 2024-03-22 18:58:11

## [0.713.0] - 2024-03-22 11:49:33

## [0.712.0] - 2024-03-22 01:44:40

### Added

- Enable Ohio income tax model and include in the net income tree.

## [0.711.6] - 2024-03-20 22:53:10

### Fixed

- Add the Connecticut EITC to the list of refundable credits.

## [0.711.5] - 2024-03-20 21:17:09

### Fixed

- Reduce the itemized deductions in Idaho by the SALT amount.

## [0.711.4] - 2024-03-20 19:56:27

### Fixed

- Make Arkansas childcare expense credit non-refundable.

## [0.711.3] - 2024-03-20 19:07:38

### Fixed

- Adjust the Kentucky pension income exclusion to not count pension twice.

## [0.711.2] - 2024-03-20 13:32:09

### Fixed

- Among joint filers, limit the Delaware elderly or disabled exclusion to filers with both head and spouse eligible.

## [0.711.1] - 2024-03-20 04:55:01

### Fixed

- Include the self employment deduction to the list of Michigan additions.
- Remove the self employment income from the list of household resources.
- Subtract the above the line deductions from the household resources.

## [0.711.0] - 2024-03-20 00:27:02

### Added

- 2023 North Carolina Tax Rules.

## [0.710.1] - 2024-03-19 14:53:23

### Added

- 2023 Michigan Tax Rules.

## [0.710.0] - 2024-03-19 14:27:50

### Added

- Calibration of returns by filing status.

## [0.709.0] - 2024-03-19 03:00:29

### Added

- 2023 Connecticut tax rules.

## [0.708.8] - 2024-03-19 02:52:32

### Fixed

- Allocate the Montana dependent exemptions optimally if the filing status is married filing separately.

## [0.708.7] - 2024-03-18 18:52:52

### Fixed

- Adjust the Calworks reimbursement variables to represent monthly values.

## [0.708.6] - 2024-03-17 18:48:55

### Fixed

- Remove the qualified business income deduction from the retirement credit eligibility calculation.

## [0.708.5] - 2024-03-17 15:13:36

### Added

- A defined_for statement to ca_calworks_child_care for faster execution.
- Intermediate variables for state child care subsidies.

## [0.708.4] - 2024-03-16 03:02:17

### Changed

- Break filing_status out into multiple variables.
- Simplify and test reform to repeal head of household filing status.

## [0.708.3] - 2024-03-15 21:19:02

### Fixed

- Adjust the remove_head_of_household reform to reflect the new filing_status.py logic.

## [0.708.2] - 2024-03-15 14:48:22

### Fixed

- Remove long-term capital gains from the list of Virginia subtractions.

## [0.708.1] - 2024-03-15 14:43:16

### Added

- PSL_catalog.json.

## [0.708.0] - 2024-03-15 13:29:27

### Added

- 2023 California CPI.

## [0.707.0] - 2024-03-15 12:03:13

### Added

- Update 2023 California income tax parameters.

## [0.706.0] - 2024-03-15 04:21:11

### Added

- Tuition and fees deduction.

## [0.705.0] - 2024-03-15 03:47:15

### Added

- Change the start date of SNAP uprating.

## [0.704.0] - 2024-03-15 02:24:03

### Added

- Connecticut property tax credit.

## [0.703.0] - 2024-03-14 17:21:34

### Added

- Uprate the Biden Budget Medicare and NIIT proposal thresholds.
- Cap the NIIT increase threshold at investment income.

## [0.702.0] - 2024-03-14 15:33:17

### Added

- Arizona 2023 income tax parameters.
- Arizona filing status variable.

## [0.701.0] - 2024-03-14 15:00:02

### Added

- 2023 Massachusetts Senior Circuit Breaker Credit Parameters

## [0.700.0] - 2024-03-14 13:14:33

### Added

- 2025 Budget proposal to impose an the additional Medicare tax rate and NIIT rate for high-income tax payers.

## [0.699.2] - 2024-03-14 12:29:44

### Fixed

- Utah at-home parent credit refundability and format.

## [0.699.1] - 2024-03-14 11:55:42

### Fixed

- Make the EZ save program household level and use pre-subsidy electricity expenses.

## [0.699.0] - 2024-03-13 20:24:41

### Added

- Arkansas parameter update for 2023

## [0.698.0] - 2024-03-13 15:48:05

### Added

- Los Angeles County EZ Save program.

## [0.697.2] - 2024-03-12 20:39:56

### Fixed

- Make the Connecticut personal tax credit brackets inclusive.

## [0.697.1] - 2024-03-12 15:15:31

### Fixed

- Arkansas exempt gross income components.

## [0.697.0] - 2024-03-12 02:25:22

### Added

- Retirement distributions as unearned income for SNAP, school meals, and SSI.

## [0.696.2] - 2024-03-11 23:01:08

### Fixed

- Kentucky family size tax credit.

## [0.696.1] - 2024-03-11 05:47:32

### Added

- README file to the Idaho tax parameters.

## [0.696.0] - 2024-03-10 20:31:23

### Added

- SSI and Social Security as income sources for LA County General Relief.

## [0.695.3] - 2024-03-10 19:53:56

### Fixed

- Add short term capital gains to the Michigan household resources.

## [0.695.2] - 2024-03-10 15:34:07

### Changed

- Bump policyengine-core to address uprating issue.

## [0.695.1] - 2024-03-08 21:27:20

### Fixed

- Attribute the Montana exemptions to each spouse respectively.

## [0.695.0] - 2024-03-08 03:32:43

### Fixed

- Add South Carolina 2023 income tax rules

## [0.694.0] - 2024-03-08 01:19:52

### Added

- California investment interest expense deduction.

## [0.693.1] - 2024-03-07 19:52:18

### Fixed

- Replace state income tax with estimated withholding for all states in income tax used for SALT deduction.

## [0.693.0] - 2024-03-07 16:44:16

### Changed

- California foster youth tax credit.

## [0.692.0] - 2024-03-07 15:52:31

### Added

- Colorado 2023 income tax updates.

## [0.691.1] - 2024-03-06 23:17:06

### Fixed

- Limit WIDOW filing status to widowed head with child dependents.

## [0.691.0] - 2024-03-06 21:11:12

### Added

- Limit the CDCC relevant expense deduction to 2020 amounts in Virginia.

## [0.690.0] - 2024-03-06 11:19:30

### Changed

- Calibration improvements.

## [0.689.1] - 2024-03-05 20:13:22

### Fixed

- Subtract the QBID from Idaho AGI.

## [0.689.0] - 2024-03-05 05:56:46

### Fixed

- Fix 'make install' in Makefile.

## [0.688.5] - 2024-03-05 04:27:45

### Fixed

- Remove rent from the list of Mississippi income sources.

## [0.688.4] - 2024-03-05 00:57:54

### Fixed

- Add taxable security to the list of Louisiana exemptions from AGI.

## [0.688.3] - 2024-03-05 00:49:48

### Fixed

- Remove not used haircut parameters.

## [0.688.2] - 2024-03-04 19:38:02

### Fixed

- Remove qualified_business_income_deduction_person from the list of Ohio deductions.

## [0.688.1] - 2024-03-02 18:37:00

### Fixed

- Populate Social Security dependents and survivors benefits as zero in cps.py.
- Remove uprating from Social Security dependents and survivors benefits.
- Split up SPM unit pre-subsidy childcare expenses into individual expenses.

## [0.688.0] - 2024-03-02 11:09:14

### Added

- List of Louisiana non refundable credits in a parameter file

## [0.687.0] - 2024-03-01 17:12:59

### Fixed

- Add 2024 Georgia income tax values.

## [0.686.2] - 2024-03-01 13:39:44

### Fixed

- Refactor the Utah tax rate yaml file.

## [0.686.1] - 2024-03-01 01:53:48

### Fixed

- Minnesota Working Family Credit eligibility logic.

## [0.686.0] - 2024-02-29 02:00:39

### Added

- 2023 Wisconsin income tax parameters.

## [0.685.1] - 2024-02-28 19:05:54

### Added

- Decompose snap_utility_allowance into three variables for SUA, LUA, and IUA.

## [0.685.0] - 2024-02-28 17:28:50

### Added

- Create state withheld income tax variables for all states which cause a circular reference.

## [0.684.0] - 2024-02-28 10:24:15

### Added

- CBO uprating factors for all tax parameters through 2034.

## [0.683.1] - 2024-02-27 22:54:30

### Fixed

- Replaced data download URLs for CPS and Enhanced CPS files.

## [0.683.0] - 2024-02-27 22:50:14

### Added

- Retirement income from CPS.

### Changed

- Improvements to calibration routine.

## [0.682.1] - 2024-02-26 21:59:44

### Fixed

- Limit the Idaho Grocery Credit to households not enrolled in SNAP.

## [0.682.0] - 2024-02-26 20:57:25

### Added

- Update the CalWORKs Child Care payment standard with the 2022 rates.

## [0.681.1] - 2024-02-26 20:50:21

### Fixed

- Add employee payroll tax to the reported state income tax reform.

## [0.681.0] - 2024-02-25 23:55:29

### Added

- California alternative minimum tax calculations.

## [0.680.0] - 2024-02-24 01:13:23

### Added

- Enable Idaho income tax model and include in the net income tree.

## [0.679.1] - 2024-02-24 00:03:16

### Added

- Include social security, SSI and TANF in the HUD annual income variable.

## [0.679.0] - 2024-02-23 06:10:17

### Added

- Georgia 2024 Standard Deduction Parameters.

## [0.678.2] - 2024-02-22 16:58:33

### Fixed

- Adjust the ct_social_security_benefit_adjustment variable to reflect the worksheet in the tax forms.

## [0.678.1] - 2024-02-22 15:35:37

### Fixed

- Remove formula from household_tax_before_refundable_credits and household_refundable_tax_credits.

## [0.678.0] - 2024-02-22 15:29:21

### Added

- Pennsylvania Child and Dependent Care Tax Credit.

## [0.677.0] - 2024-02-21 17:20:43

### Added

- Arizona property tax credit.

## [0.676.1] - 2024-02-21 14:48:48

### Fixed

- Apply the Louisiana exemption amount to the bottom tax bracket.

## [0.676.0] - 2024-02-21 12:23:33

### Added

- SNAP uprating (approximated by CPI-U).

## [0.675.0] - 2024-02-21 01:41:58

### Added

- Remove vectorization from the mt_head_deductions_exemptions_indiv variable.

## [0.674.0] - 2024-02-21 01:11:31

### Added

- Use adds for household_refundable_tax_credits and household_tax_before_refundable_credits.

## [0.673.0] - 2024-02-20 22:09:07

### Added

- Add pre-subsidy electricity, care, and childcare expenses.

## [0.672.1] - 2024-02-20 17:45:08

### Added

- Alternate senior renter computation of the Michigan homestead property tax credit.

## [0.672.0] - 2024-02-20 16:32:04

### Added

- Georgia 2023 Individual Income Tax Parameters.

## [0.671.1] - 2024-02-20 14:34:59

### Fixed

- Ohio retirement credit eligiblity and applicable pension income.
- Use Ohio modified income in various credits.

## [0.671.0] - 2024-02-20 05:54:45

### Added

- Poverty guideline uprating based on 12mo average CPI-U.

## [0.670.0] - 2024-02-20 05:06:07

### Added

- 2023 school meal values.
- School meal CPI uprating.

## [0.669.1] - 2024-02-20 03:35:22

### Fixed

- Adjust the Montana head deductions exemptions variable.

## [0.669.0] - 2024-02-20 00:59:09

### Added

- Enable the West Virginia state income tax model and add it to the net income tree.

## [0.668.1] - 2024-02-19 23:39:26

### Added

- Virginia child and dependent care expenses deduction.

## [0.668.0] - 2024-02-19 23:30:53

### Fixed

- Update 2024 Maximum Taxable Earnings Each Year.

## [0.667.2] - 2024-02-19 22:58:16

### Fixed

- Include pension income in the Mississippi AGI calculation.

## [0.667.1] - 2024-02-19 17:00:50

### Fixed

- Remove pension income from the MS AGI computation.

## [0.667.0] - 2024-02-19 16:36:06

### Changed

- Uprate OASDI and SSI by CPI-W.

## [0.666.1] - 2024-02-19 00:12:47

### Added

- Add the wv_homestead_excess_property_tax_credit to the state income tree.

## [0.666.0] - 2024-02-18 23:58:28

### Added

- Disabled the cdcc cap increase in 2021 for the id_household_and_dependent_care_expense_deduction.

## [0.665.0] - 2024-02-18 21:25:48

### Added

- Use income tax before non refundable credit as a comparison in the Delaware files separately variable.

## [0.664.0] - 2024-02-18 19:52:14

### Added

- Allocate the Montana deductions and exemptions optimally to the head and spouse if filing separately.

## [0.663.0] - 2024-02-18 17:45:25

### Added

- Enable the Vermont state income tax model and add it to the net income tree.

## [0.662.0] - 2024-02-18 16:36:02

### Added

- Non-chained CPI trend and forecast.

### Changed

- Uprate benefits using non-chained CPI.

## [0.661.2] - 2024-02-17 21:13:13

### Changed

- Assign households with negative income to the -1 decile.

## [0.661.1] - 2024-02-17 04:50:37

### Fixed

- Reduce the adjusted_net_capital_gain by the qualified dividend income in the vt_capital_gains_exclusion calcualtion.

## [0.661.0] - 2024-02-17 02:46:56

### Added

- AMT capital gains rates and child exemption parameters through 2024.
- AMT references.

## [0.660.0] - 2024-02-17 00:04:29

### Added

- Add Delaware married combined separate filing status.

## [0.659.0] - 2024-02-16 21:13:27

### Added

- Add Kentucky married combined separate filing status.

## [0.658.1] - 2024-02-16 04:54:04

### Fixed

- Limiting the Ohio senior citizen credit to one amount.

## [0.658.0] - 2024-02-15 17:38:14

### Added

- Pennsylvania 2023 income tax references.

## [0.657.0] - 2024-02-15 17:10:46

### Added

- Formula for the CT subtractions variable.

## [0.656.1] - 2024-02-14 18:00:30

### Fixed

- New York supplemental tax calculation.

## [0.656.0] - 2024-02-14 17:44:19

### Added

- Projections from Feb 2024 CBO baseline.

## [0.655.2] - 2024-02-13 23:39:19

### Fixed

- Oregon federal tax liability subtractions.

## [0.655.1] - 2024-02-13 18:10:07

### Fixed

- Remove the low income table calculation from the married filing separate scenario.

## [0.655.0] - 2024-02-13 18:04:02

### Added

- Virginia filing requirement variable.

## [0.654.2] - 2024-02-13 17:31:59

### Fixed

- Refactoring Colorado child-care assistance parent fee code.

## [0.654.1] - 2024-02-13 16:17:14

### Fixed

- SNAP individual utility allowances should filter to utility expenses the household incurred.

## [0.654.0] - 2024-02-13 16:00:56

### Added

- Update California SNAP parameters.

## [0.653.0] - 2024-02-12 20:55:26

### Added

- Add the homestead property tax credit to the list of refundable credits.

## [0.652.1] - 2024-02-12 18:35:09

### Fixed

- Create person-level subtractions in WV.

## [0.652.0] - 2024-02-12 03:09:26

### Added

- Michigan homestead property tax credit.

## [0.651.4] - 2024-02-12 03:02:41

### Fixed

- Adjust the Arkansas files separately formula to rely on ar_income_tax_before_non_refundable_credits comparisons.

## [0.651.3] - 2024-02-12 02:59:35

### Fixed

- Virginia age deduction calculation and taxunit level subtractions.

## [0.651.2] - 2024-02-12 01:03:25

### Fixed

- Subtract pre-tax contributions from taxable wages and salaries.

## [0.651.1] - 2024-02-11 00:35:31

### Fixed

- Arkansas low income tax variables.

## [0.651.0] - 2024-02-09 21:57:38

### Added

- Add tests to the household_refundable_tax_credits and household_tax_before_refundable_credits vars.

## [0.650.0] - 2024-02-09 14:32:01

### Added

- Populate ca_tanf_other_unearned_income.

## [0.649.0] - 2024-02-09 14:20:13

### Added

- Vermont renter credit.

## [0.648.4] - 2024-02-09 01:35:14

### Fixed

- Fix the ar_low_income_tax_joint calculation.

## [0.648.3] - 2024-02-08 21:27:43

### Fixed

- Refactored household_refundable_tax_credits and household_tax_before_refundable_credits to remove erroneous variable overwrite. household_tax_before_refundable_credits to remove erroneous variable overwrite

## [0.648.2] - 2024-02-08 18:50:37

### Fixed

- Adjusting references to Colorado Child Care Assistance Program files.

## [0.648.1] - 2024-02-08 15:55:48

### Added

- Enable the Hawaii state income tax model and add it to the net income tree.

## [0.648.0] - 2024-02-07 21:15:22

### Added

- Remove redundant formula/adds+subtracts combos.

## [0.647.1] - 2024-02-07 21:07:12

### Fixed

- Adjust the list in the oh_partial_non_refundable_credits variable.

## [0.647.0] - 2024-02-07 21:00:05

### Added

- Montana married filing separately on same form logic.

## [0.646.1] - 2024-02-07 20:51:32

### Fixed

- Avoid negative values of non_refundable_ctc.

## [0.646.0] - 2024-02-07 17:44:33

### Added

- Ohio lump sum distribution credit.

## [0.645.0] - 2024-02-07 16:40:25

### Added

- Pin policyengine-core below 2.14.

## [0.644.0] - 2024-02-06 17:23:36

### Added

- Enhanced CPS now has weights and imputations for 2024 and 2025.

## [0.643.0] - 2024-02-06 16:07:06

### Added

- Connecticut social security benefit adjustment.

## [0.642.0] - 2024-02-06 01:09:24

### Added

- Enable South Carolina state income tax model and add it to the net income tree.

## [0.641.1] - 2024-02-05 19:46:09

### Fixed

- South Carolina state tax addback.

## [0.641.0] - 2024-02-05 18:36:12

### Added

- Enable Rhode Island state income tax model and add it to the net income tree.

## [0.640.1] - 2024-02-04 22:04:16

### Fixed

- Remove capital_gains_excluded_from_taxable_income from the Rhode Island property tax credit income sources.

## [0.640.0] - 2024-02-04 20:07:05

### Added

- Married filing separately logic to the Mississippi income tax.

## [0.639.0] - 2024-02-03 01:21:48

### Added

- Idaho household and dependent care expense deduction.

## [0.638.1] - 2024-02-03 01:00:25

### Fixed

- Add the exemption amount to the senior citizen credit income calculation.

## [0.638.0] - 2024-02-02 13:15:58

### Added

- Add Idaho net capital gain deduction to the income tree.

## [0.637.6] - 2024-02-02 06:52:55

### Fixed

- Add the exemption credits to the list of non-refundable credits.

## [0.637.5] - 2024-02-01 23:29:41

### Fixed

- Oregon WFHDC variable consolidation.

## [0.637.4] - 2024-02-01 20:49:24

### Fixed

- Ohio senior citizen credit.

## [0.637.3] - 2024-02-01 18:04:08

### Fixed

- Pre subsidy rent variable.

## [0.637.2] - 2024-02-01 03:21:37

### Fixed

- Ohio joint filing credit.
- Ohio person level adjusted gross income.

## [0.637.1] - 2024-01-31 01:48:14

### Fixed

- Rhode Island retirement income subtraction calculation.

## [0.637.0] - 2024-01-31 00:26:07

### Added

- Hawaii renter credit calculation.

## [0.636.2] - 2024-01-30 20:13:53

### Fixed

- Oregon working family household and dependent care credit calculation.

## [0.636.1] - 2024-01-30 04:21:54

### Fixed

- Rhode Island property tax credit maximum amount and eligibility criteria.

## [0.636.0] - 2024-01-29 23:18:35

### Added

- California CalWORKs vehicle value limit.

## [0.635.1] - 2024-01-29 18:47:44

### Fixed

- Georgia ga_income_tax_before_refundable_credits label.

## [0.635.0] - 2024-01-29 18:12:34

### Changed

- Improved CPS previous year imputations.

## [0.634.4] - 2024-01-29 04:29:46

### Added

- 2024 federal poverty guidelines.

## [0.634.3] - 2024-01-29 01:13:40

### Fixed

- Removed duplicate NIIT addition from Louisiana federal tax deduction.

## [0.634.2] - 2024-01-29 01:05:00

### Fixed

- Idaho permanent building fund tax calculation.

## [0.634.1] - 2024-01-29 01:00:09

### Fixed

- Adjust the adds function in the hi_subtractions variable.

## [0.634.0] - 2024-01-28 19:06:09

### Added

- Enable Georgia state income tax computation.

## [0.633.4] - 2024-01-28 05:48:37

### Fixed

- Georgia itemized deduction calculation.

## [0.633.3] - 2024-01-28 03:52:36

### Fixed

- CA TANF monthly applicant income disregards.

## [0.633.2] - 2024-01-27 19:26:08

### Fixed

- Added remaining components to SPM net income.
- Inflation-index SPM-related variables.

## [0.633.1] - 2024-01-26 16:34:55

### Fixed

- LA General relief computation to include withholding rules.

## [0.633.0] - 2024-01-26 14:10:01

### Added

- Broadband subsidies from CPS.

## [0.632.0] - 2024-01-25 20:08:04

### Added

- SSI Substantial Gainful Activity

## [0.631.6] - 2024-01-25 18:46:12

### Fixed

- South Carolina two-wage-earner credit.

## [0.631.5] - 2024-01-25 17:01:06

### Fixed

- Rhode Island property tax calculation.

## [0.631.4] - 2024-01-25 14:45:34

### Fixed

- Georgia retirement subtraction income sources.

## [0.631.3] - 2024-01-25 14:18:33

### Fixed

- Idaho CTC refundability status.

## [0.631.2] - 2024-01-25 02:26:10

### Fixed

- Hawaii EITC refundability.

## [0.631.1] - 2024-01-25 00:40:23

### Fixed

- Virginia taxable income formula.

## [0.631.0] - 2024-01-23 11:52:39

### Added

- Parameter for using reported SNAP values.

## [0.630.0] - 2024-01-23 02:11:13

### Added

- Arkansas low income tax table.

## [0.629.2] - 2024-01-22 16:31:45

### Fixed

- Cap SNAP excess shelter deduction after applying utility allowance.

## [0.629.1] - 2024-01-22 16:28:34

### Fixed

- Michigan home heating credit.

## [0.629.0] - 2024-01-21 02:02:28

### Added

- Arkansas married filing separately logic.

## [0.628.0] - 2024-01-20 23:25:12

### Added

- Enable the Arizona state income tax calculation.

## [0.627.1] - 2024-01-20 17:09:14

### Fixed

- Utah taxpayer credit.

## [0.627.0] - 2024-01-20 12:57:40

### Added

- Medicaid state immigration status eligibility.

## [0.626.0] - 2024-01-19 23:23:38

### Added

- Louisiana federal tax deduction.

## [0.625.1] - 2024-01-19 05:05:00

### Fixed

- Michigan disability exemptions.

## [0.625.0] - 2024-01-18 23:25:24

### Added

- Consolidate Oregon AGI logic according to the model standards.

## [0.624.0] - 2024-01-18 12:46:05

### Added

- Virginia earned income tax credit.

## [0.623.0] - 2024-01-17 14:40:43

### Added

- CBO inflation projections.

## [0.622.1] - 2024-01-17 13:34:14

### Fixed

- Bug causing the Wyden-Smith CTC to not create in 2024.

## [0.622.0] - 2024-01-16 22:26:28

### Added

- Virginia itemized deductions.

## [0.621.0] - 2024-01-16 21:49:29

### Added

- Prior-year earnings imputation.
- Wyden-Smith CTC lookback provision.

## [0.620.3] - 2024-01-15 11:19:42

### Fixed

- West Virginia family tax credit.

## [0.620.2] - 2024-01-14 22:52:58

### Added

- Ohio adoption credit person level variable.

## [0.620.1] - 2024-01-14 19:23:50

### Fixed

- Idaho income tax rates.

## [0.620.0] - 2024-01-14 18:21:30

### Added

- Georgia non-refundable credits structure.

## [0.619.0] - 2024-01-14 03:06:31

### Added

- Add Alabama income tax to the modelled_policies.yaml file.

## [0.618.3] - 2024-01-13 22:01:49

### Fixed

- Immigration rules for CalWORKS Child Care program.

## [0.618.2] - 2024-01-13 21:11:58

### Fixed

- 2021 Rhode Island income tax brackets.

## [0.618.1] - 2024-01-12 19:56:01

### Fixed

- Virginia age deduction AGI.

## [0.618.0] - 2024-01-12 19:50:01

### Added

- Add Alabama to the net income tree.

## [0.617.2] - 2024-01-12 17:36:51

### Fixed

- Ohio adoption credit variable.

## [0.617.1] - 2024-01-12 17:18:32

### Fixed

- Hawaii taxable income formula.

## [0.617.0] - 2024-01-12 13:06:44

### Added

- Arizona 529 college savings plans subtraction.

## [0.616.0] - 2024-01-12 13:03:39

### Added

- Enable Alabama income tax structure.

## [0.615.0] - 2024-01-11 16:21:57

### Added

- Oregon working family household and dependent care credit.

## [0.614.0] - 2024-01-11 13:23:48

### Added

- Reform to phase in ACTC on a per-child basis.

## [0.613.0] - 2024-01-11 11:56:03

### Added

- Virginia spouse tax adjustment.

## [0.612.0] - 2024-01-11 10:29:17

### Added

- Ohio unreimbursed medical care expense deduction.

## [0.611.0] - 2024-01-11 08:34:23

### Added

- Fix Hawaii disabled exemption formula.

## [0.610.1] - 2024-01-10 11:27:40

### Fixed

- California CalWORKS TANF monthly income variables.

## [0.610.0] - 2024-01-10 01:10:28

### Added

- Michigan home heating credit.

## [0.609.1] - 2024-01-09 23:52:23

### Fixed

- Massachusetts 2023 rent deduction cap increase.

## [0.609.0] - 2024-01-07 22:34:28

### Added

- Idaho permanent building fund tax.

## [0.608.0] - 2024-01-07 19:10:57

### Added

- Louisiana itemized deductions.

## [0.607.0] - 2024-01-06 17:47:15

### Added

- Louisiana exemptions.

## [0.606.1] - 2024-01-06 15:23:54

### Fixed

- Removed extraneous add/subtract pairs in income_tax calculation logic.

## [0.606.0] - 2024-01-06 15:19:01

### Added

- Kentucky itemized deductions.

## [0.605.0] - 2024-01-06 13:51:28

### Added

- Montana elderly homeowner/renter credit.

## [0.604.2] - 2024-01-05 14:55:37

### Fixed

- West Virginia senior citizen or disability deduction source.

## [0.604.1] - 2024-01-04 18:24:35

### Fixed

- Arizona deductions formula.

## [0.604.0] - 2024-01-04 04:49:41

### Added

- Vermont retirement income exemption.

## [0.603.3] - 2024-01-04 01:12:31

### Fixed

- South Carolina taxable income calculation.

## [0.603.2] - 2024-01-04 01:03:25

### Fixed

- Rhode Island exemptions formula.

## [0.603.1] - 2024-01-03 22:49:51

### Fixed

- Defined CalWORKS income limit as annual.

## [0.603.0] - 2024-01-03 17:40:03

### Added

- Georgia retirement income exclusions.
- Georgia military retirement income exclusion.

## [0.602.1] - 2024-01-03 17:35:14

### Fixed

- Fix Virginia military benefits subtraction formula.

## [0.602.0] - 2024-01-03 15:31:42

### Added

- Hawaii alternative tax on capital gains.

## [0.601.2] - 2024-01-03 07:08:43

### Fixed

- 2023 Massachusetts short term capital gains.

## [0.601.1] - 2023-12-30 00:25:33

### Fixed

- Parameter computing Ohio partial non-refundable credits.

## [0.601.0] - 2023-12-29 01:48:49

### Added

- West Virginia homestead excess property tax credit.
- West Virginia gross household income.

## [0.600.1] - 2023-12-28 21:41:40

### Fixed

- Bug causing cliffs to not be calculated in SNAP.

## [0.600.0] - 2023-12-28 20:25:42

### Fixed

- is_ssi_disabled always uses the microdata.

## [0.599.0] - 2023-12-28 00:52:05

### Added

- Hawaii itemized deduction.

## [0.598.0] - 2023-12-28 00:29:20

### Added

- Populate AMI and PHA payment standard for LA County.

## [0.597.2] - 2023-12-27 01:17:17

### Fixed

- Add hdf5 to conda environment to avoid installation errors.

## [0.597.1] - 2023-12-25 00:14:47

### Added

- README.md to aca parameter folder.

## [0.597.0] - 2023-12-24 23:34:48

### Added

- Ohio joint filing credit.

## [0.596.0] - 2023-12-24 23:11:31

### Added

- West Virginia senior citizen or disability deduction.

## [0.595.3] - 2023-12-24 22:19:24

### Fixed

- Michigan retirement deduction calculation.

## [0.595.2] - 2023-12-24 01:05:33

### Fixed

- Pension income allocated at the lowest possible level.
- Bug in LSR branching setup.

## [0.595.1] - 2023-12-23 01:36:50

### Fixed

- Massachusetts 2023 EITC rate.

## [0.595.0] - 2023-12-22 16:24:22

### Added

- Disability-based UBI.

## [0.594.0] - 2023-12-22 09:59:02

### Added

- Rhode Island adjusted gross income modifications.

## [0.593.0] - 2023-12-22 05:01:15

### Added

- Arkansas retirement or disability benefits exemption.

## [0.592.0] - 2023-12-22 04:42:23

### Fixed

- South Carolina net capital gain deduction.

## [0.591.1] - 2023-12-22 01:04:14

### Fixed

- Adjust the az_aged_exemption variable formula to calculate eligibility through a defined_for attribute.

## [0.591.0] - 2023-12-21 19:05:34

### Added

- West Virginia social security benefits subtraction.

## [0.590.0] - 2023-12-21 19:02:40

### Added

- Montana disability income subtraction.

## [0.589.1] - 2023-12-21 18:46:53

### Fixed

- New York supplemental tax calculation.

## [0.589.0] - 2023-12-21 18:40:08

### Added

- Idaho aged and disabled deduction.

## [0.588.2] - 2023-12-21 18:09:07

### Fixed

- Utah social security benefits credit variable.
- Utah earned income tax credit variable.

## [0.588.1] - 2023-12-21 18:04:33

### Fixed

- Alabama itemized deduction.

## [0.588.0] - 2023-12-21 17:24:36

### Added

- Virginia Adjusted Gross Income.

## [0.587.0] - 2023-12-21 17:14:33

### Added

- Ohio Exemption Credit.
- Ohio Personal Exemptions.

## [0.586.2] - 2023-12-21 12:39:42

### Added

- Test for no-reform microsim impacts.

## [0.586.1] - 2023-12-21 07:13:29

### Fixed

- Arizona itemized deductions.

## [0.586.0] - 2023-12-20 22:28:46

### Added

- SSI 2024 updated amounts

## [0.585.2] - 2023-12-20 12:59:03

### Fixed

- Alabama itemized deductions.

## [0.585.1] - 2023-12-20 10:56:22

### Fixed

- Test failures in automated variable tests.

## [0.585.0] - 2023-12-19 11:31:05

### Added

- Income and substitution elasticities of labor supply.

## [0.584.3] - 2023-12-18 20:13:09

### Fixed

- Alabama capital gains inclusion in AGI.

## [0.584.2] - 2023-12-18 16:33:00

### Fixed

- Parameterized 25% of the Alternative Minimum Tax calculation.

## [0.584.1] - 2023-12-18 04:09:27

### Fixed

- Import all FilingStatus values when repealing head of household.

## [0.584.0] - 2023-12-18 01:50:30

### Added

- Reform for repealing head of household filing status, as Senator Romney proposed in his Family Security Act.

## [0.583.3] - 2023-12-17 23:52:20

### Fixed

- Alabama federal tax deduction.

## [0.583.2] - 2023-12-16 18:54:42

### Fixed

- Bump policyengine-core to capture random microsimulation bug fixes.

## [0.583.1] - 2023-12-16 18:18:33

### Fixed

- Set WIC take-up deterministically for individual simulations.

## [0.583.0] - 2023-12-16 03:36:40

### Added

- Massachusetts 2023 child and dependent tax credit rules.

## [0.582.2] - 2023-12-15 19:35:40

### Added

- Alabama dependent exemption.

## [0.582.1] - 2023-12-15 17:16:18

### Fixed

- Michigan standard deduction calculation.

## [0.582.0] - 2023-12-15 16:27:51

### Added

- Illinois 2022 personal exemption amount.

## [0.581.1] - 2023-12-15 14:43:19

### Fixed

- Alabama standard deduction.

## [0.581.0] - 2023-12-15 14:37:23

### Added

- Montana social security benefit adjustment.

## [0.580.1] - 2023-12-15 14:22:33

### Fixed

- Connecticut pension subtraction.

## [0.580.0] - 2023-12-15 12:21:47

### Added

- Alabama income tax variable formula.

## [0.579.1] - 2023-12-14 19:03:15

### Fixed

- Maine child care credit format.

## [0.579.0] - 2023-12-14 18:51:52

### Added

- Alabama adjusted gross income.

## [0.578.0] - 2023-12-14 18:21:47

### Added

- Idaho retirement benefit deductions.

## [0.577.0] - 2023-12-14 17:57:39

### Added

- Montana federal income tax deduction.

## [0.576.1] - 2023-12-13 23:57:10

### Fixed

- Arizona AGI long-term capital gains subtraction.

## [0.576.0] - 2023-12-13 23:49:32

### Added

- Idaho 2023 income tax rate.

## [0.575.0] - 2023-12-12 19:14:28

### Fixed

- Connecticut alternative minimum tax.

## [0.574.1] - 2023-12-12 19:08:33

### Fixed

- South Carolina senior exemption.

## [0.574.0] - 2023-12-12 16:17:08

### Added

- California CalWORKs.

## [0.573.0] - 2023-12-12 04:40:40

### Added

- California CARE and FERA integration tests.

## [0.572.0] - 2023-12-11 16:19:00

### Added

- Arkansas itemized deductions.

## [0.571.2] - 2023-12-11 12:15:20

### Fixed

- Tax abolition bug.

## [0.571.1] - 2023-12-11 04:51:50

### Fixed

- Invalid Montana EITC rate YAML.

## [0.571.0] - 2023-12-11 03:04:06

### Added

- Virginia taxable income.

## [0.570.4] - 2023-12-11 02:21:11

### Fixed

- Montana 2023 earned income tax credit rate.

## [0.570.3] - 2023-12-11 02:10:02

### Fixed

- Los Angeles county General Relief disability eligibility.

## [0.570.2] - 2023-12-11 01:41:43

### Fixed

- Arizona adjusted gross income subtractions.

## [0.570.1] - 2023-12-11 01:32:26

### Fixed

- Montana income tax brackets and rates.

## [0.570.0] - 2023-12-10 19:11:01

### Added

- Montana child tax credit.

## [0.569.0] - 2023-12-10 00:10:48

### Added

- Montana child and dependent care expense deduction.

## [0.568.0] - 2023-12-09 23:29:06

### Added

- Montana taxable income.

## [0.567.0] - 2023-12-09 21:58:18

### Added

- Add formulas for Arizona income tax credits.

## [0.566.0] - 2023-12-09 21:15:31

### Added

- Michigan income tax variable formula.

## [0.565.0] - 2023-12-08 21:11:34

### Changed

- Backdate Alabama parameter values to 2021.

## [0.564.1] - 2023-12-08 11:43:18

### Fixed

- Michigan Miscellaneous subtractions section 22 income.

## [0.564.0] - 2023-12-07 11:59:21

### Added

- Arizona exemptions.

## [0.563.1] - 2023-12-07 03:33:31

### Fixed

- 2021 South Carolina tax bracket parameters.

## [0.563.0] - 2023-12-06 19:28:36

### Added

- Montana old age subtraction.

## [0.562.0] - 2023-12-06 18:10:30

### Added

- Kentucky personal tax credits.

## [0.561.1] - 2023-12-06 18:01:17

### Fixed

- Remove Maine index file.

## [0.561.0] - 2023-12-06 17:41:47

### Added

- Connecticut additions and subtractions.

## [0.560.0] - 2023-12-06 17:21:04

### Changed

- Colorado EITC to 50% for 2023 due to new legislation.

## [0.559.0] - 2023-12-05 18:11:49

### Added

- Michigan additions and subtractions.

## [0.558.1] - 2023-12-05 16:37:05

### Fixed

- Bug in LA general relief.

## [0.558.0] - 2023-12-05 14:34:03

### Added

- Vermont charitable contributions credit.

## [0.557.0] - 2023-12-05 01:54:33

### Added

- General Relief Program (GR) - Los Angeles County.

## [0.556.0] - 2023-12-04 15:27:14

### Added

- Arkansas personal tax credits.

## [0.555.1] - 2023-12-04 14:52:43

### Fixed

- Military retirement pay variable.

## [0.555.0] - 2023-12-04 12:21:44

### Added

- Michigan standard deduction and pension benefit.

## [0.554.1] - 2023-12-04 06:37:53

### Fixed

- Fix NYC School Tax Credit Rate Reduction Amount Income Limit parameter label.

## [0.554.0] - 2023-12-04 00:58:18

### Added

- Montana tuition subtraction.

## [0.553.1] - 2023-12-03 05:10:35

### Fixed

- Basic income taxability bool unit.

## [0.553.0] - 2023-12-03 04:41:43

### Added

- Add formula for the ky_taxable_income variable.

## [0.552.2] - 2023-12-02 19:32:01

### Changed

- Moved DC in alphabetical order.

## [0.552.1] - 2023-12-02 17:16:11

### Fixed

- South Carolina young child deduction and tax rate.

## [0.552.0] - 2023-12-01 21:12:49

### Added

- Add Hawaii income tax calculation logic.

## [0.551.0] - 2023-12-01 08:38:03

### Added

- Vermont minimum income tax.

## [0.550.0] - 2023-12-01 08:12:56

### Added

- Hawaii military reserve or national guard duty pay exclusion.

## [0.549.0] - 2023-12-01 08:10:00

### Fixed

- Updated Virginia 2021 parameter values.

## [0.548.0] - 2023-12-01 05:02:13

### Added

- Alabama federal income tax deduction.

## [0.547.0] - 2023-12-01 04:21:59

### Fixed

- South Carolina young child exemption.

## [0.546.1] - 2023-11-30 18:10:45

### Fixed

- Relocate some ACA parameters to clarify their role.
- Rename one ACA variable to clarify its role.

## [0.546.0] - 2023-11-30 02:27:14

### Added

- Montana itemized deductions.

## [0.545.0] - 2023-11-30 02:19:29

### Added

- Delaware itemized deductions.

## [0.544.0] - 2023-11-30 02:16:16

### Added

- Idaho grocery credit.

## [0.543.0] - 2023-11-29 21:19:00

### Added

- Improved ACA premium tax credit for California.

## [0.542.0] - 2023-11-29 20:52:16

### Added

- South Carolina income tax.

## [0.541.1] - 2023-11-28 18:49:38

### Fixed

- Clean up years in system.py.
- Update default computation year to 2023.

## [0.541.0] - 2023-11-28 18:30:28

### Changed

- Fix definition of income used to calculate Maine fairness credits.

## [0.540.0] - 2023-11-28 11:23:21

### Fixed

- Bug preventing reforms from working with a Core update.

## [0.539.0] - 2023-11-27 23:23:24

### Added

- Vermont elderly or permanently totally disabled tax credit.

## [0.538.2] - 2023-11-27 22:53:52

### Fixed

- Downgrade policyengine-core to fix Microsimulation bug.

## [0.538.1] - 2023-11-26 14:23:47

### Fixed

- Hawaii CDCC min head spouse earned variable.

## [0.538.0] - 2023-11-23 18:53:34

### Added

- South Carolina dependent exemption.
- South Carolina subtractions.
- South Carolina additions.

## [0.537.1] - 2023-11-22 01:31:58

### Fixed

- Ohio senior citizen credit formula.

## [0.537.0] - 2023-11-22 00:37:55

### Added

- Ohio lump sum retirement credit.

## [0.536.1] - 2023-11-20 23:32:21

### Fixed

- Fix UT retirement credit birth year parameter.

## [0.536.0] - 2023-11-20 14:46:37

### Changed

- Add missing 2021 Utah parameter values.
- Utah retirement credit fixed.

## [0.535.1] - 2023-11-17 21:05:55

### Added

- Twelve new CalEITC integration tests.

## [0.535.0] - 2023-11-17 17:46:39

### Added

- Hawaii child and dependent care expenses tax credit.

## [0.534.0] - 2023-11-15 20:45:57

### Added

- Replicated Child and Dependent Care Expenses Credit to include California limitations.

## [0.533.1] - 2023-11-15 20:42:44

### Fixed

- Duplicate Ohio income tax parameter name deductions.

## [0.533.0] - 2023-11-15 19:02:07

### Added

- Ohio AGI additions and deductions parameters and variables.

## [0.532.0] - 2023-11-15 06:28:33

### Added

- Kentucky tuition tax credit.

## [0.531.0] - 2023-11-15 06:22:47

### Added

- Montana senior interest income exclusion.

## [0.530.1] - 2023-11-14 23:03:24

### Fixed

- The temporary presence of `earned_income_tax_credit` by removing it, leaving the `eitc` variable as the sole representation of the federal Earned Income Credit.

## [0.530.0] - 2023-11-14 20:34:35

### Added

- Ohio 529 plan deduction.

## [0.529.0] - 2023-11-13 21:25:39

### Added

- Rhode Island exemptions.

## [0.528.0] - 2023-11-13 15:13:28

### Added

- Kentucky adjusted gross income.

## [0.527.0] - 2023-11-12 00:23:31

### Added

- 2024 income tax brackets.

## [0.526.0] - 2023-11-10 15:59:43

### Added

- Hawaii exemptions.

## [0.525.0] - 2023-11-10 15:51:59

### Added

- West Virginia low-income earned income exclusion.

## [0.524.0] - 2023-11-09 16:00:28

### Added

- Maryland hundred year subtraction.

## [0.523.1] - 2023-11-09 01:19:56

### Fixed

- Disable Maine Tax.

## [0.523.0] - 2023-11-09 00:11:58

### Added

- Alabama itemized deductions.

## [0.522.0] - 2023-11-08 21:44:31

### Added

- South Carolina retirement deduction.
- South Carolina military retirement deduction.

## [0.521.0] - 2023-11-08 01:44:09

### Added

- Idaho non-refundable credits file.

## [0.520.0] - 2023-11-07 23:06:52

### Fixed

- 2021 Maine income tax parameters.

## [0.519.0] - 2023-11-06 22:47:48

### Added

- West Virginia low-income family tax credit.

## [0.518.5] - 2023-11-06 15:27:19

### Fixed

- Re-added earned_income_tax_credit variable alias.

## [0.518.4] - 2023-11-05 21:04:11

### Fixed

- Presence of unneeded taxcalc-related logic in the `system.py` module.

## [0.518.3] - 2023-11-04 21:16:41

### Fixed

- pell_grant_efc now can not be negative

## [0.518.2] - 2023-11-04 21:02:59

### Fixed

- Remove obsolete taxcalc-related alias variable names.
- Rename `earned_income_tax_credit` to `eitc` to be more consistent with variable names for other federal credits.

## [0.518.1] - 2023-11-03 20:53:44

### Fixed

- ZIP code bug for households with axes.

## [0.518.0] - 2023-11-03 20:30:48

### Fixed

- ZIP codes are sampled from the state, and axes-containing simulations don't vary the ZIP code.

## [0.517.0] - 2023-11-03 20:12:54

### Added

- The `net_capital_gains` variable (formerly `c23650`).
- The `gov/irs/capital_gains/loss_limit.yaml` parameter file.
- The `loss_limited_net_capital_gains` variable (formerly `c01000`) that uses the `loss_limit` parameter.

## [0.516.3] - 2023-11-03 04:08:02

### Fixed

- Added USD metadata to co_ccap_subsidy.

## [0.516.2] - 2023-11-02 22:14:02

### Fixed

- CCAP fix for multi-child households (previously had index errors).

## [0.516.1] - 2023-11-02 20:44:02

### Fixed

- Automatically set entry process to true for CCAP.

## [0.516.0] - 2023-11-02 17:49:15

### Added

- Arizona military retirement subtraction.

## [0.515.0] - 2023-11-02 01:02:06

### Added

- Idaho capital gains deduction.

## [0.514.3] - 2023-11-01 21:47:32

### Fixed

- Remove obsolete variables from the `gov/irs/taxcalc/sources.py` module.
- Remove obsolete variables from the `gov/irs/taxcalc/outputs.py` module.

## [0.514.2] - 2023-11-01 18:48:50

### Fixed

- Various bugs in Colorado CCAP.

## [0.514.1] - 2023-11-01 11:27:38

### Fixed

- Colorado CCAP bug with individual simulations.

## [0.514.0] - 2023-11-01 02:15:09

### Added

- Colorado child care assistance program (CCCAP).

## [0.513.3] - 2023-10-31 22:16:07

### Fixed

- Remove obsolete xtot variable left over from original taxcalc development.

## [0.513.2] - 2023-10-31 20:32:49

### Fixed

- Renamed `exemptions` variable to `exemptions_count`.
- Renamed `c04600` variable to `exemptions`.

## [0.513.1] - 2023-10-31 15:33:49

### Fixed

- Location of `state_and_local_sales_or_income_tax` variable module.
- Presence of unused `filer_e18400` variable.

## [0.513.0] - 2023-10-30 12:33:37

### Added

- Eliminate cap on Maryland childless EITC amount beginning in 2023.

## [0.512.0] - 2023-10-28 17:35:45

### Added

- Reform for the Taxable Earnings for Social Security Payroll Taxes, including an upper threshold and increasing the taxable amount.

## [0.511.0] - 2023-10-28 16:48:11

### Added

- Oklahoma income tax to net income tree.

## [0.510.0] - 2023-10-23 15:52:44

### Added

- West Virginia subtractions.

## [0.509.0] - 2023-10-22 21:46:44

### Added

- Delaware income tree.

## [0.508.4] - 2023-10-20 22:40:37

### Fixed

- Formula for tax_unit_medicaid_income_level variable.

## [0.508.3] - 2023-10-20 04:10:36

### Fixed

- Integrated year-specific Poverty Tracker variables.

## [0.508.2] - 2023-10-19 19:21:03

### Fixed

- Louisiana military pay exclusion folder structure.

## [0.508.1] - 2023-10-19 17:00:51

### Fixed

- Change co_chp parameters to be at or before 2023-01-01

## [0.508.0] - 2023-10-19 13:58:32

### Fixed

- Added Kentucky pension income exclusion.

## [0.507.1] - 2023-10-18 22:44:35

### Fixed

- Add missing 2021 Idaho 5.5% income tax bracket.

## [0.507.0] - 2023-10-18 20:13:39

### Added

- Seven empty state ??_income_tax.py variables.
- All states to the state_income_taxes.py adds list.

## [0.506.1] - 2023-10-17 22:47:08

### Fixed

- Adjust Georgia variable folder structure.

## [0.506.0] - 2023-10-17 14:53:55

### Added

- Georgia deductions.

## [0.505.0] - 2023-10-16 19:13:31

### Added

- Delaware pension exclusion.

## [0.504.0] - 2023-10-16 18:16:36

### Added

- Connecticut pension or annuity income subtraction.

## [0.503.1] - 2023-10-15 23:47:31

### Fixed

- Formula for tax_unit_medicaid_income_level variable.

## [0.503.0] - 2023-10-15 22:06:59

### Added

- Vermont child tax credit.

## [0.502.1] - 2023-10-14 14:11:49

### Fixed

- Definition of Medicaid/CHIP/ACA-related modified adjusted gross income (MAGI).

## [0.502.0] - 2023-10-13 16:13:43

### Added

- Vermont child and dependent care credit.

## [0.501.1] - 2023-10-12 22:02:21

### Fixed

- Move maine adjusted gross income folder.

## [0.501.0] - 2023-10-12 19:53:13

### Added

- Maine sales tax fairness credits.
- Maine property tax fairness credits.

## [0.500.0] - 2023-10-11 13:37:15

### Added

- Tax unit head or spouse varibale.

## [0.499.0] - 2023-10-10 23:24:10

### Added

- Hawaii subtractions.

## [0.498.0] - 2023-10-10 16:55:30

### Added

- Connecticut military retirement subtraction.

## [0.497.2] - 2023-10-07 11:55:34

### Fixed

- Missing tests of cliff_gap and cliff_evaluated variables.

## [0.497.1] - 2023-10-07 11:49:55

### Fixed

- Missing unit tests and delta parameter for marginal_tax_rate variable.

## [0.497.0] - 2023-10-06 23:43:31

### Added

- Mississippi adjusted gross income.

## [0.496.0] - 2023-10-06 23:26:28

### Added

- West Virginia senior citizens tax credit.
- West Virginia homestead exemption.

## [0.495.0] - 2023-10-06 23:18:37

### Added

- Vermont capital gain exclusion.

## [0.494.1] - 2023-10-06 18:37:54

### Fixed

- Update Colorado TABOR parameters for 2023.

## [0.494.0] - 2023-10-05 14:43:50

### Fixed

- SNAP now uses the previous October's FPG.

## [0.493.1] - 2023-10-05 01:05:40

### Fixed

- Georgia investment in 529 plan deduction variable name adjustment.

## [0.493.0] - 2023-10-04 21:03:41

### Added

- Arizona increased standard deduction for charitable contributions.

## [0.492.0] - 2023-10-04 04:44:55

### Added

- Montana net capital gain credit.

## [0.491.0] - 2023-10-04 02:24:19

### Added

- South Carolina net capital gain deduction.

## [0.490.0] - 2023-10-04 01:21:16

### Added

- Arizona long-term capital gains subtraction.

## [0.489.1] - 2023-10-04 01:08:56

### Fixed

- Deductions subtracted from id_taxable_income.

## [0.489.0] - 2023-10-03 14:18:18

### Added

- Georgia adjusted gross income structure.

## [0.488.1] - 2023-10-03 04:26:23

### Fixed

- Add unemployment compensation to list of benefits.

## [0.488.0] - 2023-10-02 22:45:10

### Added

- West Virginia low-income family tax credit.

## [0.487.0] - 2023-10-02 12:59:39

### Added

- Vermont interest from u.s. obligation & student loan interest agi subtraction.

## [0.486.0] - 2023-10-02 00:05:46

### Added

- SNAP 2023 parameters.

## [0.485.0] - 2023-09-29 22:17:41

### Added

- Vermont medical expense deduction.

## [0.484.0] - 2023-09-29 21:46:02

### Added

- Idaho partial subtractions.

## [0.483.0] - 2023-09-29 05:35:10

### Added

- Ohio adoption credit.

## [0.482.2] - 2023-09-28 19:35:20

### Fixed

- North Carolina income tree patch.

## [0.482.1] - 2023-09-28 17:28:07

### Fixed

- Add Louisiana index file.
- Remove Missouri index file.

## [0.482.0] - 2023-09-27 21:57:34

### Added

- Connecticut state tuition subtraction.

## [0.481.0] - 2023-09-27 18:22:39

### Added

- Arkansas income tax exemptions.

## [0.480.0] - 2023-09-27 17:44:45

### Added

- Idaho deductions.

## [0.479.1] - 2023-09-25 21:27:04

### Fixed

- Remove tax exempt form 4972 lump sum distribution variable.

## [0.479.0] - 2023-09-25 17:18:37

### Added

- DC single-joint tax threshold ratio reform switch.

## [0.478.0] - 2023-09-24 17:57:29

### Added

- Arizona itemized deduction.

## [0.477.0] - 2023-09-24 17:33:25

### Added

- Arizona pension exclusion.

## [0.476.1] - 2023-09-24 05:33:57

### Fixed

- North Carolina index files.
- North Carolina missing legislative references.

## [0.476.0] - 2023-09-24 03:22:24

### Added

- Vermont earned income tax credit.

## [0.475.0] - 2023-09-23 21:48:12

### Added

- A non_mortgage_interest variable.
- A formula for interest_expense variable that adds mortgage_interest and non_mortgage_interest variables.

## [0.474.0] - 2023-09-22 19:30:12

### Added

- Arkansas inflation relief income-tax credit.

## [0.473.0] - 2023-09-22 19:22:49

### Added

- North Carolina itemized deductions.
- North Carolina income tree.

## [0.472.0] - 2023-09-22 10:21:41

### Added

- Population by state to calibration routines.

## [0.471.1] - 2023-09-21 12:36:13

### Fixed

- Remove two unused variables in variables/gov/irs/taxcalc/deductions/standard directory.

## [0.471.0] - 2023-09-21 12:28:34

### Added

- Arkansas child and dependent care credit.

## [0.470.1] - 2023-09-20 17:44:51

### Fixed

- Colorado income tax model formatting.

## [0.470.0] - 2023-09-19 14:45:39

### Added

- Kentucky family size tax credit.

## [0.469.0] - 2023-09-15 19:38:29

### Added

- Child Health Plan Plus

## [0.468.0] - 2023-09-15 04:34:13

### Added

- Louisiana military pay exclusion.

## [0.467.0] - 2023-09-15 04:21:57

### Added

- Pell Grant automatic 0 EFC and marginal tax rate brackets from 2009 to 2023.

## [0.466.1] - 2023-09-14 19:23:32

### Fixed

- Unfocused scope of the test coverage report.

## [0.466.0] - 2023-09-14 19:17:47

### Added

- Mississippi income tax schedule.

## [0.465.3] - 2023-09-14 19:11:54

### Fixed

- Moved NJ tax index.yaml file from NJ to NJDHS.

## [0.465.2] - 2023-09-14 17:41:30

### Added

- Documentation page with example on income distributions.

## [0.465.1] - 2023-09-13 13:17:04

### Fixed

- Documentation dependency errors.

## [0.465.0] - 2023-09-12 23:29:59

### Added

- Rhode Island property tax credit.

## [0.464.1] - 2023-09-12 22:51:02

### Fixed

- Colorado CTC and EITC changes for 2024 enacted in House Bill 23-1112.
- Colorado CTC logic.

## [0.464.0] - 2023-09-12 21:49:59

### Added

- Added PovertyTracker microdata.

## [0.463.0] - 2023-09-12 16:15:02

### Changed

- CPS updated to 2022 from 2021.

## [0.462.3] - 2023-09-08 00:44:17

### Added

- Add Colorado to the household_state_income_tax variable.

## [0.462.2] - 2023-09-07 16:31:01

### Fixed

- Removed Colorado tax index.yaml file.

## [0.462.1] - 2023-09-07 14:51:52

### Fixed

- Rename module to be same as the name of the variable it contains.

## [0.462.0] - 2023-09-07 12:43:44

### Added

- Colorado state income tax addback.

## [0.461.1] - 2023-09-06 18:19:32

### Fixed

- Replace several arcane variable names with more descriptive names.

## [0.461.0] - 2023-09-06 15:59:55

### Added

- Arizona dependent tax credit.

## [0.460.1] - 2023-09-06 12:32:42

### Fixed

- Moved regular_tax_before_credits formula into the alternative_income_tax.py module, which is the only place it is used.

## [0.460.0] - 2023-09-05 16:48:36

### Added

- Rhode Island standard deduction phaseout.

## [0.459.0] - 2023-09-04 23:28:52

### Added

- Delaware itemized deductions.

## [0.458.2] - 2023-09-04 20:59:54

### Fixed

- Georgia standard deduction file directory.

## [0.458.1] - 2023-09-04 20:23:16

### Fixed

- Absence of federal Alternative Minimum Tax in capped_cdcc formula.
- Code fragmentation in Colorado child care expense credit calculations.
- Implausible allocation of total care expenses to Colorado eligible children.

## [0.458.0] - 2023-09-04 16:05:48

### Added

- Ohio Retirement Income Credit.

## [0.457.0] - 2023-09-04 03:10:10

### Added

- Louisiana school readiness tax credit.

## [0.456.0] - 2023-09-04 00:58:13

### Added

- Georgia standard deduction.

## [0.455.0] - 2023-09-03 04:25:25

### Added

- Vermont AGI Additions.

## [0.454.0] - 2023-09-03 02:06:23

### Added

- Federal capped cdcc for Colorado low income cdcc calculation.

## [0.453.0] - 2023-09-02 21:41:03

### Added

- Several North Carolina deduction variables to allow integration testing.

## [0.452.1] - 2023-09-02 15:57:13

### Fixed

- Presence of an unused Colorado income tax variable.
- Presence of unneeded Colorado EITC calculations.

## [0.452.0] - 2023-09-02 01:22:31

### Added

- Connecticut earned income tax credit.

## [0.451.0] - 2023-09-01 16:37:16

### Added

- Colorado pension subtraction income sources.

## [0.450.0] - 2023-08-31 12:12:22

### Added

- Colorado sales tax refund.

## [0.449.0] - 2023-08-30 02:00:19

### Added

- Mississippi itemized deductions.

## [0.448.0] - 2023-08-30 01:35:56

### Added

- Delaware elderly or disabled income exclusion.

## [0.447.1] - 2023-08-29 23:00:41

### Fixed

- North Carolina income tax rate for 2022.

## [0.447.0] - 2023-08-29 20:14:03

### Added

- Several placeholder Georgia income-related variables to allow integration testing.

## [0.446.0] - 2023-08-29 19:55:49

### Added

- Colorado additions.
- Colorado state income tax model.

## [0.445.0] - 2023-08-29 19:46:48

### Added

- Montana exemptions.

## [0.444.0] - 2023-08-29 15:29:09

### Added

- Placeholder Colorado taxable income additions and subtractions variables.
- Colorado taxable income formula.

### Fixed

- Colorado income tax rates for 2021 and 2022.

## [0.443.0] - 2023-08-26 18:43:41

### Added

- Colorado subtractions.

## [0.442.0] - 2023-08-25 02:22:42

### Added

- Placeholder Connecticut AGI additions and subtractions variables.

### Fixed

- Connecticut add_back/start parameter value for single filers.

## [0.441.0] - 2023-08-24 18:24:21

### Added

- Colorado low-income child care expenses credit.

## [0.440.0] - 2023-08-24 18:09:56

### Added

- Maryland Senior Tax Credit.

## [0.439.1] - 2023-08-23 18:48:27

### Fixed

- Inaccurate Vermont income tax rates.

## [0.439.0] - 2023-08-23 12:28:50

### Added

- Colorado income qualified senior housing income tax credit.

## [0.438.0] - 2023-08-22 18:21:25

### Added

- Arizona family tax credit.

## [0.437.1] - 2023-08-21 20:28:33

### Fixed

- 2023 Maryland CTC fix.

## [0.437.0] - 2023-08-21 11:38:54

### Added

- Adjust the connecticut personal credit rate file.

## [0.436.0] - 2023-08-21 04:31:08

### Added

- Hawaii low income household renters tax credit.

## [0.435.0] - 2023-08-21 01:17:10

### Added

- Colorado child tax credit.

## [0.434.0] - 2023-08-20 21:15:46

### Added

- Connecticut credit based on AGI

## [0.433.0] - 2023-08-20 20:35:47

### Added

- Louisiana EITC.
- Louisiana main rates.
- Louisiana CDCC.

## [0.432.0] - 2023-08-20 17:05:13

### Added

- Legal code references and historical parameters for DC Keep Child Care Affordable Tax Credit.

## [0.431.3] - 2023-08-20 04:42:13

### Fixed

- Avoid divide by zero in Pell Grant EFC formula.

## [0.431.2] - 2023-08-19 17:31:51

### Fixed

- Removed unused no_salt_income_tax variable.

## [0.431.1] - 2023-08-19 05:01:28

### Added

- README and index.yaml files to Department of Education and other parameter folders.

## [0.431.0] - 2023-08-19 04:39:37

### Added

- Indiana AGI tax rate for 2023.

### Changed

- Labels and descriptions for Indiana tax parameters.
- Use real_estate_taxes variable for Indiana homeowner's property tax deduction.

## [0.430.0] - 2023-08-18 23:46:07

### Added

- Pell Grant

## [0.429.1] - 2023-08-18 22:43:37

### Fixed

- Calculation of Oregon federal income tax subtraction.

## [0.429.0] - 2023-08-18 21:35:17

### Added

- Connecticut personal income tax schedule.
- Connecticut personal exemption.

## [0.428.1] - 2023-08-18 20:08:04

### Added

- 2023 Maryland CTC parameters.
- Maryland refundable CTC.

## [0.428.0] - 2023-08-18 15:03:20

### Added

- Indiana in_income_tax variable
- Indiana decoupled EITC variables and parameters

## [0.427.1] - 2023-08-18 14:46:22

### Fixed

- Calculation of Oregon retirement income credit.

## [0.427.0] - 2023-08-18 03:57:15

### Added

- West Virginia public pension subtraction.

## [0.426.0] - 2023-08-17 18:53:59

### Added

- Contributed reforms to the DC Keep Child Care Affordable Tax Credit.

## [0.425.1] - 2023-08-17 18:12:58

### Fixed

- Misallocation of state refundable tax credit-affecting reforms' revenues.

## [0.425.0] - 2023-08-17 15:19:18

### Added

- Oregon retirement credit.

## [0.424.1] - 2023-08-17 05:29:22

### Fixed

- New Jersey property tax deduction/credit logic.

## [0.424.0] - 2023-08-15 18:19:47

### Added

- Hawaii Food/Excise Tax Credit.

## [0.423.2] - 2023-08-15 17:21:08

### Added

- New Jersey total income variable (allowing simplification of exclusion formulas).

## [0.423.1] - 2023-08-13 16:18:26

### Fixed

- New Jersey 2021 income tax parameter values.

## [0.423.0] - 2023-08-11 17:35:41

### Added

- North Carolina child credit.

## [0.422.0] - 2023-08-10 01:19:35

### Added

- Add New Jersey pension/retirement and other retirement income exclusions.

## [0.421.0] - 2023-08-10 01:08:32

### Added

- South Carolina State Tax Addback.

## [0.420.1] - 2023-08-10 01:01:50

### Changed

- Eliminated the use of the term subtractions in the New Mexico metadata.

## [0.420.0] - 2023-08-09 23:56:01

### Added

- Arkansas Personal Income Tax Schedule.

## [0.419.0] - 2023-08-09 23:21:44

### Added

- Vermont main income tax rate.

## [0.418.0] - 2023-08-09 18:49:35

### Added

- Idaho income tax schedule.

## [0.417.3] - 2023-08-09 14:01:59

### Fixed

- DeLauro contrib parameter README.

## [0.417.2] - 2023-08-09 12:23:11

### Added

- Kentucky 2021 income tax rate.

## [0.417.1] - 2023-08-08 23:41:51

### Fixed

- Make DC married filing separately on same return option a bool instead of list.

## [0.417.0] - 2023-08-08 21:04:05

### Added

- District of Columbia (DC) income tax policy parameter that controls whether married joint taxpayers have the option to compute DC taxes separately.

## [0.416.2] - 2023-08-08 17:03:08

### Fixed

- Household state income tax variable respects reported state tax switch.

## [0.416.1] - 2023-08-08 16:22:12

### Fixed

- Incorrect Missouri itemized deduction logic.

## [0.416.0] - 2023-08-08 04:31:30

### Added

- Oregon Child Tax Credit.

## [0.415.0] - 2023-08-08 01:03:41

### Added

- Georgia exemptions.

## [0.414.0] - 2023-08-08 01:00:06

### Added

- Michigan earned income tax credit.

## [0.413.0] - 2023-08-08 00:47:11

### Added

- Arizona increased excise tax credit.

## [0.412.0] - 2023-08-08 00:37:25

### Added

- Georgia low income credits.

## [0.411.0] - 2023-08-07 22:34:47

### Added

- Kentucky household and dependent care service credit.

## [0.410.2] - 2023-08-07 18:19:00

### Changed

- Hide Idaho and Arkansas parameter folders.

## [0.410.1] - 2023-08-07 01:18:18

### Changed

- Adjusted the page references in pdf files for the New Mexico income tax programs.

## [0.410.0] - 2023-08-06 22:29:59

### Added

- Idaho child tax credit.

## [0.409.3] - 2023-08-06 17:03:06

### Fixed

- Lack of documentation on Maryland itemized deduction rule.

## [0.409.2] - 2023-08-06 15:41:27

### Fixed

- Nebraska itemized deduction rule.

## [0.409.1] - 2023-08-05 20:37:53

### Fixed

- Oklahoma itemized deduction rule.

## [0.409.0] - 2023-08-05 03:01:43

### Added

- Montana Standard Deduction.

## [0.408.0] - 2023-08-04 21:19:33

### Added

- Arkansas standard deduction.

## [0.407.1] - 2023-08-04 20:07:35

## [0.407.0] - 2023-08-03 06:11:59

### Added

- South Carolina two wage earner credit.

## [0.406.0] - 2023-08-03 05:43:23

### Added

- Michigan Exemptions.

## [0.405.0] - 2023-08-03 05:20:50

### Added

- Check/improve reference for New Mexico AGI subtractions.

## [0.404.0] - 2023-08-03 01:17:19

### Added

- Delaware additional standard deduction.
- Fixed aged personal credit structure.

## [0.403.3] - 2023-08-02 18:03:26

### Fixed

- New Mexico child day care credit.

## [0.403.2] - 2023-08-02 13:58:43

### Fixed

- Equivalised household income is household income-based rather than SPM income-based.

## [0.403.1] - 2023-08-02 03:34:56

### Changed

- Spelled out acronyms in parameter folder README files.

## [0.403.0] - 2023-08-02 01:18:20

### Added

- Vermont standard deductions.

## [0.402.0] - 2023-08-01 01:30:32

### Added

- Mississippi total exemptions.

## [0.401.5] - 2023-07-31 22:39:09

### Fixed

- Base New Mexico deduction for certain dependents on total dependents, rather than child dependents.

## [0.401.4] - 2023-07-31 17:25:46

### Added

- More recently completed state income tax models to modelled_policies.yaml.

## [0.401.3] - 2023-07-31 16:55:39

### Added

- README files to tax credit parameters.

## [0.401.2] - 2023-07-31 15:59:35

### Fixed

- Include New Mexico deduction for certain dependents in New Mexico deductions.

## [0.401.1] - 2023-07-30 16:30:59

### Fixed

- Add blind and aged exemptions for New Mexico low income comprehensive tax rebate.

## [0.401.0] - 2023-07-28 15:22:00

### Added

- Tie NM EITC age eligibility to federal rules except for 18-24 inclusion.

## [0.400.0] - 2023-07-28 02:36:06

### Added

- New Mexico income tax parameter visibility.

## [0.399.0] - 2023-07-28 02:18:59

### Added

- New Jersey income tax to net income tree.

## [0.398.0] - 2023-07-28 01:51:38

### Added

- 2023 New Jersey Child Tax Credit update.

## [0.397.0] - 2023-07-28 00:48:34

### Added

- Colorado child care expense credit.

## [0.396.0] - 2023-07-27 14:50:30

### Added

- Arizona personal income tax schedule.

## [0.395.0] - 2023-07-27 14:02:37

### Added

- Rhode Island EITC.

## [0.394.0] - 2023-07-27 12:55:39

### Added

- Rhode Island Credit for child and dependent care.

## [0.393.0] - 2023-07-27 04:39:54

### Added

- Colorado Personal Income Tax Schedule.

## [0.392.0] - 2023-07-26 20:48:21

### Added

- Delaware additional personal credits.

## [0.391.0] - 2023-07-26 20:32:28

### Added

- New Mexico AGI and Additions.
- Add New Mexico to income tree.

## [0.390.1] - 2023-07-26 16:45:19

### Fixed

- Error-prone {short,long}_term_capital_losses variables by removing them.

## [0.390.0] - 2023-07-26 16:33:04

### Added

- household_state_income_tax variable to solve circular dependencies.

## [0.389.1] - 2023-07-25 16:31:29

### Fixed

- Fragmentation of circular-logic error avoidance.

## [0.389.0] - 2023-07-25 14:08:11

### Added

- Kentucky standard deduction.

## [0.388.0] - 2023-07-25 12:39:07

### Added

- New Mexico child day care credit.

## [0.387.1] - 2023-07-24 17:23:30

### Added

- Display of DC parameters.

## [0.387.0] - 2023-07-24 16:39:00

### Added

- New Mexico deduction for certain dependents.
- New Mexico 2021 income tax rebate.
- New Mexico additional 2021 income tax rebate.
- New Mexico supplemental 2021 income tax rebate.

## [0.386.0] - 2023-07-22 01:49:59

### Added

- New Mexico child income tax credit.

## [0.385.0] - 2023-07-21 22:19:18

### Added

- New Mexico social security income exemption.

## [0.384.0] - 2023-07-21 21:42:08

### Added

- New Mexico net capital gain deduction.

## [0.383.0] - 2023-07-21 21:17:52

### Added

- New Mexico unreimbursed medical expense credit.
- New Mexico unreimbursed medical expense exemption.

## [0.382.0] - 2023-07-21 15:45:32

### Added

- New Mexico hundred year exemption.

## [0.381.0] - 2023-07-21 13:49:06

### Added

- New Mexico Medical Care Expense Deduction.

## [0.380.0] - 2023-07-21 03:54:46

### Added

- New Mexico low income comprehensive tax rebate.

## [0.379.0] - 2023-07-21 03:12:51

### Added

- New Mexico low- and middle-income exemption.

## [0.378.0] - 2023-07-21 03:03:35

### Added

- PA TANF pregnancy eligibility.

## [0.377.1] - 2023-07-20 19:24:35

### Fixed

- State income tax itemized deduction code duplication.

## [0.377.0] - 2023-07-20 19:12:53

### Added

- Vermont personal exemption.

## [0.376.0] - 2023-07-20 18:58:58

### Added

- Virginia total exemptions.

## [0.375.0] - 2023-07-20 18:55:01

### Added

- New Mexico blind and aged exemption.

## [0.374.0] - 2023-07-20 18:45:21

### Added

- New Mexico property tax rebate.

## [0.373.0] - 2023-07-20 13:31:37

### Added

- New Mexico working families credit.

## [0.372.0] - 2023-07-19 19:22:25

### Added

- Added Ohio Child Care and Dependent Care Credit.
- Added Ohio Senior Citizen Credit.

## [0.371.0] - 2023-07-19 15:52:37

### Added

- Wisconsin state income tax.

## [0.370.1] - 2023-07-19 13:13:44

### Fixed

- DC property tax credit corner cases with negative federal AGI.

## [0.370.0] - 2023-07-18 22:26:55

### Added

- New Mexico Itemized Deductions.

## [0.369.0] - 2023-07-18 20:46:28

### Added

- District of Columbia (DC) state income tax.

## [0.368.1] - 2023-07-17 23:07:18

### Fixed

- DC TANF parameter values and references.

## [0.368.0] - 2023-07-17 21:01:41

### Added

- Reform for the 2023 American Family Act, including a baby bonus.

## [0.367.0] - 2023-07-16 21:14:44

### Added

- Delaware personal credits.

## [0.366.0] - 2023-07-16 15:14:02

### Added

- Delaware EITC.

## [0.365.0] - 2023-07-15 13:12:33

### Added

- Hawaii EITC.

## [0.364.1] - 2023-07-14 04:26:18

### Added

- Updated Maine parameters to include 2021 tax year values.

## [0.364.0] - 2023-07-13 21:30:09

### Added

- Delaware standard deduction.

## [0.363.0] - 2023-07-13 20:28:21

### Added

- New Mexico Personal Income Tax Schedule.

## [0.362.0] - 2023-07-13 05:06:26

### Added

- Ohio Non public school credit.

## [0.361.0] - 2023-07-12 14:08:34

### Added

- New Hampshire income tax to net income tree.

## [0.360.1] - 2023-07-12 11:35:25

### Added

- Change Maine pre-phaseout standard deduction to equal the federal standard deduction.

## [0.360.0] - 2023-07-10 21:27:49

### Added

- Scott Winship EITC reform.

## [0.359.1] - 2023-07-10 18:16:02

### Fixed

- Array divide-by-zero warnings in household/spmunit income decile variable tests by moving the tests.

## [0.359.0] - 2023-07-10 12:24:29

### Added

- Integrate Maine income tax into net income.

## [0.358.1] - 2023-07-10 00:57:09

### Added

- Renamed ssbenefits.yaml to taxable_social_security.yaml

## [0.358.0] - 2023-07-08 15:17:06

### Added

- Add logic for Maine itemized deductions.

## [0.357.2] - 2023-07-08 14:58:40

### Fixed

- Use eitc_relevant_investment_income variable in eitc_eligible formula to eliminate code duplication.

## [0.357.1] - 2023-07-06 18:49:09

### Added

- Metadata to incomplete parameter subtrees indicating they don't affect economy and household.

## [0.357.0] - 2023-07-06 04:52:15

### Added

- Pennsylvania TANF age eligibility.

## [0.356.0] - 2023-07-04 12:42:02

### Added

- Virginia military benefit subtraction.

## [0.355.0] - 2023-07-04 12:33:34

### Added

- Pennsylvania TANF resource limit.

## [0.354.0] - 2023-07-04 02:35:17

### Added

- Vermont taxable income.

## [0.353.0] - 2023-07-04 00:59:54

### Added

- 2021 NH exemption parameter values.

## [0.352.0] - 2023-07-04 00:13:18

### Added

- Subtraction of exemptions in calculation of NH taxable income.

### Fixed

- Calculation of NH old-age exemption amount.

## [0.351.0] - 2023-07-03 22:17:34

### Added

- New Hampshire Exemptions.

## [0.350.1] - 2023-07-03 15:11:47

### Fixed

- Array divide-by-zero warnings in hud_income_level formula.

## [0.350.0] - 2023-07-03 04:00:22

### Added

- South Carolina CDCC.

## [0.349.0] - 2023-07-03 03:53:37

### Added

- Indiana unified elderly tax credit.

## [0.348.2] - 2023-07-03 03:49:40

### Fixed

- Lowercase Age variable.

## [0.348.1] - 2023-07-03 03:23:08

### Fixed

- Updated Colorado SNAP parameters.
- Deduct child support from SNAP net income in all states.
- Deduct child support from SNAP gross income in certain states previously deducted from net income only.

## [0.348.0] - 2023-07-03 01:54:59

### Added

- South Carolina Senior Exemption.

## [0.347.1] - 2023-07-03 01:44:43

### Fixed

- Array divide-by-zero warnings in residential_efficiency_electrification_rebate formula.

## [0.347.0] - 2023-07-03 01:41:44

### Added

- South Carolina Earned Income Tax Credit.

## [0.346.4] - 2023-07-03 01:28:34

### Fixed

- Array divide-by-zero warnings in ssi_unearned_income_deemed_from_ineligible_parent formula.

## [0.346.3] - 2023-07-03 01:25:42

### Fixed

- Array divide-by-zero warnings in tax_unit_childcare_expenses formula.

## [0.346.2] - 2023-07-01 20:40:02

### Fixed

- Array divide-by-zero warnings in NYC local income tax code.

## [0.346.1] - 2023-07-01 18:42:32

### Fixed

- Array divide-by-zero warning in IA income tax code.

## [0.346.0] - 2023-06-30 02:00:30

### Added

- Ohio Earned Income Tax Credit.

## [0.345.12] - 2023-06-29 20:40:02

### Fixed

- Numpy array divide warning in taxable_social_security.py module.

## [0.345.11] - 2023-06-29 20:36:18

### Fixed

- Numpy array divide warning in ma_limited_income_tax_credit module.

## [0.345.10] - 2023-06-29 20:29:05

### Fixed

- Numpy array divide warning in md_two_income_subtraction module.

## [0.345.9] - 2023-06-29 20:21:22

### Fixed

- Numpy array divide warning in mo_pension_and_ss_or_ssd_deduction_section_b module.

## [0.345.8] - 2023-06-29 20:14:24

### Fixed

- Numpy array divide warning in mo_pension_and_ss_or_ssd_deduction_section_c module.

## [0.345.7] - 2023-06-29 20:05:36

### Fixed

- Numpy array divide warning in mo_taxable_income module.

## [0.345.6] - 2023-06-29 19:57:47

### Fixed

- Numpy array divide warnings in mo_qualified_health_insurance_premiums module.

## [0.345.5] - 2023-06-29 19:28:53

### Fixed

- Numpy array divide warnings in mo_net_state_income_taxes module.

## [0.345.4] - 2023-06-29 19:20:39

### Fixed

- Numpy array divide warning in ok_child_care_child_tax_credit module.

## [0.345.3] - 2023-06-29 19:17:23

### Fixed

- Presence of unnecessary 'import numpy' and 'import warn' statements by removing them.

## [0.345.2] - 2023-06-29 19:14:10

### Fixed

- Numpy array divide warning in ok_eitc module.

## [0.345.1] - 2023-06-29 16:17:02

### Fixed

- Add Iowa income tax to net income tree.
- Add readmes to state parameter folders.

## [0.345.0] - 2023-06-29 13:51:42

### Fixed

- Montana EITC.

## [0.344.0] - 2023-06-29 13:46:58

### Added

- Missing 2021 NH state income tax rate.

## [0.343.0] - 2023-06-29 09:40:04

### Changed

- Added scipy as explicit dependency and fixed version to downgraded 1.10.1

## [0.342.0] - 2023-06-28 02:08:31

### Added

- Mississippi personal standard deduction.

## [0.341.0] - 2023-06-26 02:49:08

### Added

- Georgia dependent care credit.

## [0.340.0] - 2023-06-26 00:25:29

### Added

- Mississippi aged and blind exemptions.

## [0.339.1] - 2023-06-24 19:55:52

### Fixed

- Incorrect allocation of tax-unit real estate taxes to persons in Iowa AMT logic.

## [0.339.0] - 2023-06-23 17:41:32

### Added

- Delaware cdcc.

## [0.338.0] - 2023-06-23 02:46:38

### Added

- Virginia Age Deduction

## [0.337.1] - 2023-06-22 00:40:11

### Fixed

- Missing rental_income as source of Iowa gross income.

## [0.337.0] - 2023-06-20 21:40:43

### Added

- Georgia personal income tax rate schedule.

## [0.336.0] - 2023-06-20 21:15:16

### Added

- New Hampshire Education Tax Credit.

## [0.335.1] - 2023-06-18 20:18:56

### Fixed

- Iowa exemption credit logic for head-of-household filing units.

## [0.335.0] - 2023-06-12 15:05:19

### Fixed

- West Virginia tax rate schedule.

## [0.334.0] - 2023-06-08 22:01:14

### Added

- Working Families Tax Cut Act parameters.

## [0.333.1] - 2023-06-08 15:10:11

### Added

- Federal AGI by income source.

## [0.333.0] - 2023-06-06 15:49:45

### Added

- Vermont AGI.

## [0.332.0] - 2023-06-05 02:11:50

### Changed

- Delaware personal income tax rate.

## [0.331.1] - 2023-05-31 23:59:55

### Fixed

- Missing taxable_social_security in list of NJ AGI subtractions relative to federal AGI.

## [0.331.0] - 2023-05-31 23:56:45

### Added

- Rhode Island Standard Deduction.

## [0.330.1] - 2023-05-31 02:23:18

### Fixed

- Add six states to list used by state_income_tax formula.

## [0.330.0] - 2023-05-30 16:14:28

### Added

- Old Age Pension

## [0.329.4] - 2023-05-30 06:23:37

### Fixed

- Incorrect logic in federal tax_unit_itemizes formula.

## [0.329.3] - 2023-05-29 00:20:03

### Fixed

- A bug causing itemization to be too frequently chosen.

## [0.329.2] - 2023-05-28 17:06:47

### Fixed

- Divide by zero in NYC CDCC.

## [0.329.1] - 2023-05-27 18:05:33

### Fixed

- Divide-by-zero error in ia_prorate_fraction.

## [0.329.0] - 2023-05-27 16:33:26

### Added

- New Hampshire income tax schedule.

## [0.328.0] - 2023-05-27 15:54:35

### Added

- Iowa state income tax.

## [0.327.0] - 2023-05-27 05:42:06

### Added

- Montana personal income tax schedule.

## [0.326.0] - 2023-05-27 05:39:37

### Added

- North Carolina income tax schedule.

## [0.325.0] - 2023-05-27 05:06:06

### Added

- Adjust New Jersey property tax deduction/credit for separate but cohabitating.

## [0.324.0] - 2023-05-27 04:37:24

### Added

- Python 3.10 support.

## [0.323.0] - 2023-05-26 02:04:07

### Added

- New Jersey income tax formula.

## [0.322.0] - 2023-05-25 19:14:24

### Added

- Colorado SSI State Supplement

## [0.321.0] - 2023-05-25 05:21:32

### Added

- Kentucky income tax rate.

## [0.320.1] - 2023-05-23 07:48:13

### Changed

- Core bump.

## [0.320.0] - 2023-05-23 04:13:36

### Added

- Michigan income tax rate.

## [0.319.0] - 2023-05-22 16:56:40

### Added

- New Jersey property tax deduction or credit.

## [0.318.0] - 2023-05-21 02:07:26

### Added

- Rhode Island personal income tax schedule.

## [0.317.1] - 2023-05-18 14:42:51

### Added

- Federal and state AGI calibration data for tax year 2020.
- AGI and income tax statistics for high-income taxpayers by top 1%, 5%, and 10% of returns for tax year 2020.

## [0.317.0] - 2023-05-16 03:46:12

### Added

- Switch to branch to determine itemization.

## [0.316.1] - 2023-05-16 02:34:19

## [0.316.0] - 2023-05-10 22:25:05

### Changed

- Itemization decisions now use deduction size, not liability change for speed.
- Added defined_fors for optimisation.

## [0.315.0] - 2023-05-10 02:34:49

### Added

- Virginia federal state employees subtraction, empty state_or_federal_salary variable file.

## [0.314.1] - 2023-05-05 02:49:29

### Added

- Legal reference for Nebraska CDCC, EITC, AGI reduction by SSB, and extra standard deduction.

## [0.314.0] - 2023-05-04 19:37:30

### Added

- New Jersey main income tax.

## [0.313.1] - 2023-05-04 15:28:04

### Added

- Federal payroll tax

## [0.313.0] - 2023-05-04 00:04:47

### Added

- Update Kansas Legal Reference for AGI and CDCC.

## [0.312.0] - 2023-05-03 23:46:50

### Added

- Mississippi regular exemption.

## [0.311.0] - 2023-05-03 21:35:09

### Added

- Mississippi dependents allowance

## [0.310.2] - 2023-05-03 19:02:41

### Added

- Legal code reference for North Nakota Tax Credits

## [0.310.1] - 2023-05-01 03:21:40

### Fixed

- Removed Maryland refundable EITC match drop from 45% to 28%, reflecting recent legislation.

## [0.310.0] - 2023-04-30 15:12:21

### Added

- Virginia disability income subtraction.

## [0.309.0] - 2023-04-28 20:10:09

### Added

- New Jersey TANF gross earned income.

## [0.308.0] - 2023-04-28 19:05:33

### Added

- Maine AGI Subtractions.

## [0.307.0] - 2023-04-28 03:08:20

### Added

- Modify description

## [0.306.0] - 2023-04-28 03:02:45

### Added

- New Jersey TANF Gross Unearned Income.

## [0.305.0] - 2023-04-28 02:57:49

### Fixed

- New Jersey TANF maximum allowable income.

## [0.304.0] - 2023-04-28 02:43:27

### Fixed

- NJ TANF maximum benefit.

## [0.303.1] - 2023-04-27 11:28:42

### Fixed

- Reorganised local level area variables.

## [0.303.0] - 2023-04-27 01:54:06

### Added

- New Jersey EITC and New Jersey EITC eligiblity (different age parameters).

## [0.302.0] - 2023-04-26 12:07:09

### Added

- Self-employment tax abolition switch.

### Fixed

- Some OK households had NaN net income.

## [0.301.2] - 2023-04-26 02:13:48

### Added

- Change NYC CDCC age restriction unit from currency to year.

## [0.301.1] - 2023-04-25 04:39:43

### Added

- Edited NYC EITC variable label.

## [0.301.0] - 2023-04-24 21:15:38

### Added

- Populate is_nyc from the CPS.

### Changed

- Rename fips to state_fips.

## [0.300.4] - 2023-04-24 16:18:02

### Added

- Legal code reference for Kansas Tax Credits

## [0.300.3] - 2023-04-24 16:01:05

### Added

- Legal reference for NE CDCC and EITC.

## [0.300.2] - 2023-04-24 15:57:07

### Added

- Legislative reference for North Dakota income tax rates.

## [0.300.1] - 2023-04-24 11:58:18

### Fixed

- NYC CDCC qualifying childcare share does not return NaN.

## [0.300.0] - 2023-04-24 05:59:47

### Added

- Hawaii rate structure.

## [0.299.0] - 2023-04-22 05:13:27

### Added

- Merged 3 onboarding materials into one file for future references.

## [0.298.0] - 2023-04-22 00:43:40

### Added

- New Jersey TANF maximum allowable income.

## [0.297.0] - 2023-04-21 15:52:35

### Added

- DC TANF to net income tree.
- README files for new states.

## [0.296.0] - 2023-04-20 19:07:10

### Added

- DC TANF program.

## [0.295.1] - 2023-04-20 15:28:54

### Changed

- 2021 SSI and TANF data by federal and state level.

## [0.295.0] - 2023-04-17 15:44:00

### Added

- Maine standard, itemized, and overall deduction.

## [0.294.0] - 2023-04-16 23:56:05

### Added

- NJ child tax credit.

## [0.293.1] - 2023-04-16 15:33:21

### Changed

- Fixed README.md display on PyPI.

## [0.293.0] - 2023-04-16 10:06:18

### Fixed

- Removed a microdata test that was failing due to download requirements.

## [0.292.0] - 2023-04-15 18:19:59

### Added

- Utah SS Benefits Credit.
- Utah retirement credit.
- Utah EITC.
- Utah at-home parent credit.

## [0.291.0] - 2023-04-15 10:49:00

### Added

- CPS racial category.
- Top-level racial category (4 categories).

## [0.290.0] - 2023-04-15 09:31:34

### Added

- Utah State income tax.

## [0.289.0] - 2023-04-15 03:01:12

### Added

- Washington TANF resource limit.

## [0.288.0] - 2023-04-15 01:06:27

### Added

- ME Child Care Credit, refundable and nonrefundable portion.

## [0.287.0] - 2023-04-15 00:25:24

### Added

- Hawaii standard deduction.

## [0.286.2] - 2023-04-14 10:05:46

### Changed

- CalEITC reimplemented without branching and without bug.

## [0.286.1] - 2023-04-13 16:18:46

### Changed

- CalEITC reimplemented without branching.

## [0.286.0] - 2023-04-13 02:15:59

### Added

- DC standard deduction.

## [0.285.1] - 2023-04-11 19:35:40

### Fixed

- Subtraction error in EITC joint bonus.

## [0.285.0] - 2023-04-11 04:46:52

### Added

- Oklahoma state income tax.

## [0.284.0] - 2023-04-11 04:11:43

### Added

- New Jersey CDCC.

## [0.283.0] - 2023-04-11 04:09:36

### Added

- Minnesota state income tax.

## [0.282.0] - 2023-04-10 21:13:07

### Added

- Virginia military basic pay subtraction.

## [0.281.1] - 2023-04-10 16:22:22

### Added

- Legislative reference for California mental health services tax.

## [0.281.0] - 2023-04-10 03:21:40

### Added

- ME main income tax (before credits and supplemental tax)

## [0.280.0] - 2023-04-08 04:35:49

### Added

- New Jersey taxable income.

## [0.279.0] - 2023-04-07 16:22:50

### Added

- New York TANF resource limit.
- New York TANF to general TANF variable.

### Fixed

- Multiply New York TANF flat earned income disregard by 12.

## [0.278.0] - 2023-04-06 18:22:11

### Added

- Arizona standard deduction.

## [0.277.0] - 2023-04-05 23:18:07

### Added

- Modify file name for earned income

## [0.276.0] - 2023-04-05 16:25:35

### Added

- South Carolina income tax before credits.

## [0.275.0] - 2023-04-05 03:08:10

### Added

- New York TANF demographic and income eligibility

## [0.274.0] - 2023-04-04 22:47:27

### Added

- Ohio AGI deductions

## [0.273.0] - 2023-04-04 14:16:28

### Added

- New York TANF gross unearned income

## [0.272.0] - 2023-04-04 14:04:35

### Added

- New York TANF flat income disregard.

## [0.271.0] - 2023-04-04 04:32:08

### Added

- New Jersey total exemptions.

## [0.270.0] - 2023-04-04 02:09:32

### Added

- Virginia income tax rate and blank Virginia income tax variable file.

## [0.269.0] - 2023-04-03 18:48:55

### Added

- New Jersey dependent attending college exemption.

## [0.268.0] - 2023-04-03 17:24:53

### Added

- Nebraska state income tax.

## [0.267.0] - 2023-04-03 16:13:54

### Added

- South Carolina young child exemption.

## [0.266.0] - 2023-04-02 16:55:48

### Added

- North Dakota state income tax.

## [0.265.0] - 2023-04-02 15:07:00

### Added

- Earned income for new york tanf.

## [0.264.0] - 2023-04-02 02:13:21

### Added

- Maine dependent exemption.

## [0.263.5] - 2023-04-01 15:19:26

### Fixed

- is_ssi_disabled variable.

## [0.263.4] - 2023-03-31 06:18:36

### Fixed

- Apply EITC married filing separately limitation.

## [0.263.3] - 2023-03-30 21:40:37

### Fixed

- Lowered SSI asset limit pass rate to 8.8%.

## [0.263.2] - 2023-03-30 16:04:37

### Fixed

- CPS url updated to fix poverty rate bug.

## [0.263.1] - 2023-03-30 05:13:18

### Fixed

- California CDCC formula, which previously doubly applied the federal CDCC rate.

## [0.263.0] - 2023-03-30 04:13:27

### Added

- Maine taxable income.

## [0.262.0] - 2023-03-30 01:37:19

### Added

- Kansas state income tax.

## [0.261.1] - 2023-03-29 23:22:36

### Changed

- Pin pydata-sphinx-theme==0.13.1 to fix jupyterbook build.

## [0.261.0] - 2023-03-29 23:06:13

### Added

- Ohio AGI addition and deduction.

## [0.260.1] - 2023-03-29 20:36:52

### Fixed

- survey-enhance now a dev dependency.

## [0.260.0] - 2023-03-28 22:21:13

### Added

- New Jersey dependent exemption.

## [0.259.1] - 2023-03-28 04:45:32

## [0.259.0] - 2023-03-27 20:40:18

### Changed

- Add Colorado EITC.

## [0.258.0] - 2023-03-27 20:36:50

### Added

- Maine EITC.

## [0.257.1] - 2023-03-27 18:48:24

### Added

- Calibrated CPS basic structure.

## [0.257.0] - 2023-03-27 02:12:55

### Added

- Alabama standard deductions

## [0.256.0] - 2023-03-26 15:17:24

### Added

- Alabama dependent exemption

## [0.255.0] - 2023-03-26 15:00:14

### Added

- Alabama income tax rate structure

## [0.254.1] - 2023-03-25 11:09:53

### Fixed

- SLSPC not included in the CPS microdata, causing a 2x runtime.

## [0.254.0] - 2023-03-24 04:59:06

### Added

- New Jersey blind or disabled exemption.

## [0.253.0] - 2023-03-24 04:33:15

### Added

- Virginia standard deduction.

## [0.252.0] - 2023-03-23 10:27:47

### Changed

- PolicyEngine Core data updates handled.

## [0.251.1] - 2023-03-21 00:52:11

### Changed

- Add California to modelled_policies.yaml so it shows up in population impacts.

## [0.251.0] - 2023-03-20 15:49:33

### Added

- Miscellaneous income.

## [0.250.0] - 2023-03-20 05:16:36

### Added

- California income tax to net income tree.

## [0.249.0] - 2023-03-19 22:30:49

### Added

- Virginia personal exemption.

## [0.248.1] - 2023-03-19 20:20:41

### Fixed

- CalEITC now correctly has no joint bonus.

## [0.248.0] - 2023-03-19 16:30:59

### Added

- Missouri TANF income limit / maximum benefit.

## [0.247.0] - 2023-03-18 05:22:13

### Added

- Virginia aged/blind exemption.

## [0.246.0] - 2023-03-18 05:01:12

### Added

- New York TANF countable earned income based on earned income exclusion.

## [0.245.0] - 2023-03-17 23:08:36

### Added

- Alabama personal exemption.

## [0.244.0] - 2023-03-14 22:01:55

### Added

- NJ senior exemption.

## [0.243.0] - 2023-03-14 18:11:17

### Added

- Maryland TANF maximum benefit.

## [0.242.0] - 2023-03-14 16:59:42

### Added

- New York TANF need standard.

## [0.241.0] - 2023-03-13 20:45:21

### Added

- DC TANF maximum income.

## [0.240.0] - 2023-03-13 00:07:28

### Added

- DC EITC with no qualifying children.

## [0.239.1] - 2023-03-12 19:57:14

### Fixed

- CA AGI calculation.

## [0.239.0] - 2023-03-11 22:27:07

### Added

- Federally taxable social security benefits to list of CA AGI subtractions.

## [0.238.1] - 2023-03-11 13:41:52

### Fixed

- CalEITC bug where eligibility conditions weren't applied in the second phase-out region.

## [0.238.0] - 2023-03-11 01:17:50

### Added

- NJ regular exemption.

## [0.237.1] - 2023-03-10 23:30:13

### Fixed

- CA Young Child Tax Credit (YCTC) logic.

## [0.237.0] - 2023-03-10 19:26:00

### Added

- CA AGI formula.
- CA taxable income formula.

## [0.236.0] - 2023-03-10 00:53:46

### Added

- nj_agi and nj_income_tax variables, and income filing threshold parameters.

## [0.235.0] - 2023-03-09 23:25:37

### Added

- 2022 CA use tax parameters.
- 2022 CA income tax rate bracket parameters.
- 2022 CA income tax standard deduction parameter.
- 2022 CA income tax exemption parameters.
- 2022 CA income tax credit parameters.

## [0.234.0] - 2023-03-09 16:29:06

### Added

- Maryland TANF earned income deduction.

## [0.233.0] - 2023-03-09 16:19:45

### Added

- Colorado TANF pregnancy allowance and integration tests.

## [0.232.0] - 2023-03-09 04:57:54

### Added

- Added NYC taxes and refundable credits to relevant household variables.

## [0.231.2] - 2023-03-08 22:35:18

### Fixed

- CPS generation on Windows.

## [0.231.1] - 2023-03-08 17:08:12

### Fixed

- SSI pass rate calibrated to 45%.

## [0.231.0] - 2023-03-08 15:52:08

### Added

- Is male variable.

## [0.230.1] - 2023-03-08 11:16:04

### Fixed

- Bug causing incorrect CalEITC amounts when not computed first.

## [0.230.0] - 2023-03-07 21:57:01

### Added

- me_agi variable, based on federal AGI, additions, and subtractions (not yet defined yet)

## [0.229.0] - 2023-03-07 14:20:43

### Added

- Formula for CalEITC qualifying child variable.

## [0.228.0] - 2023-03-07 07:05:29

### Added

- Texas TANF monthly income limit.

## [0.227.1] - 2023-03-07 03:56:15

### Added

- Missing 2021 California EITC parameter values.

## [0.227.0] - 2023-03-06 18:39:45

### Added

- CalEITC.

## [0.226.0] - 2023-03-05 19:02:15

### Added

- CA refundable credits variable.
- CA income tax variable.

## [0.225.0] - 2023-03-04 21:41:47

### Added

- CA nonrefundable credits variable.
- CA income tax before refundable credits variable.

## [0.224.1] - 2023-03-03 23:42:54

### Fixed

- Corrected descriptions for FERA and CARE

## [0.224.0] - 2023-03-03 22:39:06

### Added

- Colorado TANF countable earned income.

## [0.223.0] - 2023-03-02 22:01:53

### Added

- Additional unearned income sources to SNAP.
- Worker's compensation, strike benefits, disability benefits, child support expense, health insurance premiums, and medical out of pocket expenses from CPS.

## [0.222.2] - 2023-03-02 20:44:43

### Fixed

- Confusing specification of EITC investment income.

## [0.222.1] - 2023-03-02 03:05:32

### Added

- California CARE and FERA electricity discount programs.

## [0.222.0] - 2023-03-01 01:51:22

### Added

- Massachusetts rules for 2022 and 2023, including millionaire tax.

## [0.221.0] - 2023-02-28 22:57:23

### Added

- Eligibility for Colorado TANF.

## [0.220.5] - 2023-02-28 05:31:41

### Changed

- Updated Oregon income tax parameters for 2022.

## [0.220.4] - 2023-02-27 16:56:43

### Fixed

- SSI resource pass rate is now 0.2 (from 0.6) to hit administrative targets.

## [0.220.3] - 2023-02-26 23:50:19

### Changed

- Moved computed income variables to their respective section to avoid showing them as inputs.

## [0.220.2] - 2023-02-24 14:42:35

### Changed

- Replace all instances of ETERNITY with YEAR.

## [0.220.1] - 2023-02-23 14:18:46

### Fixed

- Incomplete list of state income tax variables by adding IL.

## [0.220.0] - 2023-02-21 23:07:17

### Added

- Add NYC taxes to net income tree.

## [0.219.1] - 2023-02-20 17:10:15

### Fixed

- Incomplete list of MO itemized deductions.

## [0.219.0] - 2023-02-18 20:44:38

### Added

- NYC child and dependent care credit

## [0.218.0] - 2023-02-17 05:32:26

### Added

- Maine personal exemption deduction.

## [0.217.1] - 2023-02-17 04:46:22

### Fixed

- MO section B pension deduction calculations.
- MO adjusted gross income calculations.

## [0.217.0] - 2023-02-17 00:02:39

### Added

- DC EITC.

## [0.216.0] - 2023-02-16 22:58:46

### Added

- Colorado TANF grant standard.

## [0.215.2] - 2023-02-16 18:00:31

### Added

- Legislative references for California CARE program.

## [0.215.1] - 2023-02-14 21:56:48

### Fixed

- MO social security or social security disability deduction calculation.

## [0.215.0] - 2023-02-14 21:49:06

### Added

- California CARE eligibility.

## [0.214.4] - 2023-02-14 05:02:37

### Fixed

- Logic for summation of taxable Social Security in Part C of MO Pension/SS/SSD deduction

## [0.214.3] - 2023-02-14 04:35:35

### Fixed

- MO income tax brackets.

## [0.214.2] - 2023-02-13 20:27:43

### Fixed

- Removed "uncapped" from OR refundable credits description.

## [0.214.1] - 2023-02-13 00:09:41

### Changed

- Updated Missouri income tax for 2023.

### Fixed

- mo_income_tax_before_credits tests.

## [0.214.0] - 2023-02-12 20:12:05

### Added

- Illinois and Missouri income taxes to net income tree.

## [0.213.4] - 2023-02-11 14:40:00

### Fixed

- Calculation of MD itemized deduction amount.

## [0.213.3] - 2023-02-10 16:30:27

### Fixed

- CTC phase-out metadata.

## [0.213.2] - 2023-02-10 04:12:00

### Fixed

- Value of OASDI maximum taxable earnings for 2023.

## [0.213.1] - 2023-02-09 00:00:45

### Fixed

- Incomplete specification of pension income variables.

## [0.213.0] - 2023-02-08 04:04:24

### Added

- NYC household credit

## [0.212.0] - 2023-02-07 15:58:09

### Added

- nyc_school_credit_income equal to adjusted_gross_income

## [0.211.1] - 2023-02-07 04:35:54

### Fixed

- Missouri adjusted gross income calculation.

## [0.211.0] - 2023-02-06 21:29:09

### Added

- Medical out of pocket expenses and health insurance premiums to CPS.

## [0.210.1] - 2023-02-05 17:41:21

### Fixed

- Missouri Working Families Tax Credit start year.

## [0.210.0] - 2023-02-04 22:38:15

### Added

- Missouri Working Families Tax Credit.

## [0.209.3] - 2023-02-04 00:52:10

### Changed

- Formula for md_dependent_care_subtraction variable.

## [0.209.2] - 2023-02-03 15:22:34

### Changed

- Split CPS Social Security benefits between retirement and disability depending on age.

## [0.209.1] - 2023-02-02 21:54:04

### Added

- alimony_income and self_employment_tax_ald to list of MA disallowed ALDs.

## [0.209.0] - 2023-02-02 17:49:25

### Added

- NYC Taxable Income

## [0.208.0] - 2023-02-02 16:32:41

### Added

- in_nyc formula

## [0.207.3] - 2023-02-01 22:12:43

### Changed

- Base of PA taxable income from adjusted_gross_income to irs_gross_income.

## [0.207.2] - 2023-02-01 03:52:15

### Changed

- Increase default age from 30 to 40.

## [0.207.1] - 2023-02-01 00:43:30

### Changed

- Raised default age from 18 to 30.

## [0.207.0] - 2023-01-31 23:17:45

### Added

- NYC School Tax Credit Rate Reduction Amount.

## [0.206.0] - 2023-01-31 23:00:29

### Added

- New York City income tax schedule.

## [0.205.3] - 2023-01-31 19:03:00

### Changed

- Add state supplement to household benefits.

## [0.205.2] - 2023-01-31 18:46:32

### Changed

- Refundability status of MA limited income tax credit to non-refundable.

## [0.205.1] - 2023-01-31 17:38:19

### Changed

- Added state_supplement to spm_unit_benefits.

## [0.205.0] - 2023-01-29 17:59:09

### Added

- NYC School Tax Credit Fixed Amount.

## [0.204.0] - 2023-01-29 16:36:45

### Added

- NYC EITC.

## [0.203.10] - 2023-01-28 22:43:09

## [0.203.9] - 2023-01-27 23:10:16

### Changed

- Core bumped and SNAP EA efficiency improvements.

## [0.203.8] - 2023-01-25 16:55:23

### Changed

- Ingest CPS Social Security as Social Security retirement benefits, and remove reported logic.

## [0.203.7] - 2023-01-24 23:11:08

### Changed

- Added Washington to list of modelled policies states.

## [0.203.6] - 2023-01-24 22:22:34

### Changed

- Relaxed version dependencies.

## [0.203.5] - 2023-01-24 16:21:30

### Fixed

- Minor bug in reported state tax reform handling.

## [0.203.4] - 2023-01-24 15:06:42

### Added

- Parameter to use reported State income tax values.

## [0.203.3] - 2023-01-22 06:08:39

### Changed

- Updated 2023 federal poverty guidelines to official values.

## [0.203.2] - 2023-01-22 03:14:47

### Fixed

- Problems with IL non-refundable credits.

## [0.203.1] - 2023-01-20 12:49:37

### Fixed

- Incorrect IL income additions and subtractions.

## [0.203.0] - 2023-01-19 22:22:05

### Added

- Top-level CO TANF variable.

## [0.202.1] - 2023-01-19 21:45:27

### Fixed

- Incorrect IL income additions.

## [0.202.0] - 2023-01-19 21:00:47

### Added

- Abolition parameters for major taxes and benefits.

## [0.201.0] - 2023-01-16 22:02:05

### Added

- Illinois personal income tax system.

## [0.200.7] - 2023-01-16 18:14:49

### Changed

- Refactor SNAP emergency allotment to decompose correctly in the app.

## [0.200.6] - 2023-01-15 17:40:22

### Added

- Structural reform emulating TAXSIM.

## [0.200.5] - 2023-01-14 20:30:41

### Fixed

- Added several integration tests.

## [0.200.4] - 2023-01-12 00:27:48

### Fixed

- Added modelled policy metadata.

## [0.200.3] - 2023-01-11 23:55:26

### Changed

- Core bumped to next patch version.

## [0.200.2] - 2023-01-11 22:55:05

### Added

- Metadata for some modelled policies.

## [0.200.1] - 2023-01-11 18:57:20

### Added

- More md_cdcc unit tests.

## [0.200.0] - 2023-01-11 12:37:35

## [0.199.6] - 2023-01-11 06:09:00

### Added

- README files for parameter folders.

## [0.199.5] - 2023-01-11 05:07:04

### Added

- School meal program values for 2022-23 school year.

## [0.199.4] - 2023-01-11 04:59:47

### Added

- Tentative 2023 federal poverty guidelines based on November CPI-U.
- C-CPI-U for more months of 2022.

## [0.199.3] - 2023-01-11 03:09:07

### Added

- Units and labels for SNAP parameters.

## [0.199.2] - 2023-01-10 17:31:28

### Changed

- Replaced `aggr` with `add`.

## [0.199.1] - 2023-01-10 12:30:48

### Changed

- Used adds and subtracts instead of sum_of_variables and Python code.

## [0.199.0] - 2023-01-10 06:45:38

### Added

- OH Income Tax Rates

## [0.198.0] - 2023-01-09 16:06:12

### Added

- MD AGI subtraction for pension income.

## [0.197.7] - 2023-01-06 11:26:07

### Changed

- Core bumped to 1.11.1.

## [0.197.6] - 2023-01-06 01:56:20

### Fixed

- Incomplete MD care expense AGI subtraction logic.

## [0.197.5] - 2023-01-04 19:50:05

### Added

- Test to guard against inadvertently making 2021 CDCC non-refundable.

## [0.197.4] - 2023-01-04 00:33:41

### Changed

- Update default year to 2023.

## [0.197.3] - 2023-01-03 23:24:30

### Changed

- Widened Python dependency.

## [0.197.2] - 2023-01-03 23:13:23

### Fixed

- Use parameter to define refundable and non-refundable credits, fixing CDCC refundability under ARPA.

## [0.197.1] - 2023-01-03 21:24:39

### Fixed

- PyPI deployments.

## [0.197.0] - 2023-01-03 21:17:57

### Changed

- SNAP EAs are calculated monthly.

## [0.196.1] - 2023-01-02 21:05:11

### Changed

- Pin and alphabetize dependencies, and pin Python 3.9.

## [0.196.0] - 2022-12-31 19:09:37

### Added

- Blindness, veterans benefits, and child support paid and received from the CPS.

## [0.195.1] - 2022-12-30 21:26:54

### Fixed

- Printing of annoying coverage warning messages.

## [0.195.0] - 2022-12-30 18:52:00

### Added

- Imputation for non-aged SSI recipients.

## [0.194.5] - 2022-12-29 22:51:36

### Changed

- Fix EITC parameter metadata propagation.

## [0.194.4] - 2022-12-29 21:18:40

### Fixed

- Incompleteness of MO property tax credit logic.

## [0.194.3] - 2022-12-28 21:05:37

### Fixed

- Household benefits are now back to using `adds`.

## [0.194.2] - 2022-12-28 14:47:16

### Fixed

- Household benefits now behave correctly with housing subsidy reforms.

## [0.194.1] - 2022-12-27 17:26:14

## [0.194.0] - 2022-12-27 17:07:33

### Added

- Normalised poverty variables.

## [0.193.1] - 2022-12-26 22:38:38

### Added

- Household tax including refundable credits.

## [0.193.0] - 2022-12-26 20:39:39

### Changed

- Moved state refundable credits into a total refundable credits variable with federal.
- Reorganized state income tax variables.

## [0.192.0] - 2022-12-26 20:04:44

### Added

- Switch to abolish housing subsidies.

## [0.191.0] - 2022-12-24 16:15:15

### Added

- SNAP emergency allotment end dates per Consolidated Appropriations Act of 2023.

## [0.190.3] - 2022-12-20 16:01:23

### Fixed

- Error in filter for deployment action.

## [0.190.2] - 2022-12-20 10:50:45

### Added

- API auto-deployment.

## [0.190.1] - 2022-12-20 08:13:53

### Fixed

- Apply ARPA's fully refundable CTC to the child CTC only, not the adult dependent CTC.

## [0.190.0] - 2022-12-20 07:55:11

### Added

- SMI for each state in FY2022 and FY2023.

## [0.189.0] - 2022-12-18 17:05:58

### Added

- Formula for is_in_k12_school based on age.

## [0.188.7] - 2022-12-18 16:50:59

### Fixed

- Metadata for CTC ARPA amount parameter.

## [0.188.6] - 2022-12-17 15:43:50

### Fixed

- Apply full refundability logic to adult dependent CTC.

## [0.188.5] - 2022-12-17 07:29:38

### Fixed

- Incorrect labels for new CTC parameters.

## [0.188.4] - 2022-12-16 15:02:28

### Fixed

- Absence of MD two-income AGI subtraction.

## [0.188.3] - 2022-12-16 05:36:42

### Fixed

- Presence of unneeded taxsim35_emulation statements in the tests.

## [0.188.2] - 2022-12-15 16:10:56

### Changed

- Bumped PolicyEngine Core.

## [0.188.1] - 2022-12-14 16:54:06

### Added

- Metadata for PolicyEngine

## [0.188.0] - 2022-12-14 16:50:18

### Added

- 2023 CPS, uprated from 2021.

## [0.187.0] - 2022-12-14 06:38:16

### Added

- 2023 SSI amounts.

## [0.186.2] - 2022-12-13 22:32:28

### Fixed

- Apply pre-TCJA qualifying rules to NY CTC.

## [0.186.1] - 2022-12-13 20:11:11

### Changed

- Moved `contrib` parameters to `gov.contrib`.

## [0.186.0] - 2022-12-13 19:01:41

### Fixed

- Social Security input in the CPS dataset.

## [0.185.2] - 2022-12-13 07:57:02

### Changed

- Model PA's increased SNAP gross income limit.

## [0.185.1] - 2022-12-13 07:05:42

### Fixed

- End SNAP emergency allotments in GA and NV.

## [0.185.0] - 2022-12-13 05:53:30

### Added

- Unit tests for Child Tax Credit variables.
- Intermediate ARPA CTC reduction variable.

### Changed

- Refactor Child Tax Credit reduction, including no longer capping at maximum.

### Fixed

- Child Tax Credit full refundability bug.
- Child Tax Credit now steps down rather than phases out.

## [0.184.2] - 2022-12-12 16:32:33

### Added

- Metadata for PolicyEngine.

## [0.184.1] - 2022-12-08 16:18:25

### Fixed

- Calculation of qualified business income deduction.

## [0.184.0] - 2022-12-07 20:55:22

### Added

- SNAP FY2023 parameters.

## [0.183.2] - 2022-12-07 19:52:54

### Changed

- Remove parameters representing a set of complex tax reforms.

### Fixed

- Calculation of federal income tax with self-employment income.

## [0.183.1] - 2022-12-07 13:35:40

### Fixed

- PolicyEngine-Core pinned to a minor version.

## [0.183.0] - 2022-12-05 17:46:08

### Changed

- Input folder structure and other new PolicyEngine app updates.
- Now dependent on PolicyEngine-Core v0.10.10

## [0.182.0] - 2022-12-01 23:15:49

### Added

- pa_income_tax_forgiveness_amount variable for breaking down tax in app table.
- Other sources to PA tax forgiveness eligibility income.

## [0.181.7] - 2022-12-01 23:07:54

### Fixed

- Absence of OR income subtraction for federally taxable social security benefits.

## [0.181.6] - 2022-11-30 14:51:01

### Fixed

- MO income tax debugging print is converted to a comment.

## [0.181.5] - 2022-11-30 04:19:57

### Changed

- Qualified business income to be a personal variable.
- Qualified business income to be net of several personal deductions.

## [0.181.4] - 2022-11-29 19:54:07

### Fixed

- MA bank interest deduction logic.

## [0.181.3] - 2022-11-28 05:19:48

### Changed

- Simplify MO federal income tax deduction code.

## [0.181.2] - 2022-11-28 04:33:20

### Fixed

- Move MO federal income tax deduction ignored credits list to a parameter.

## [0.181.1] - 2022-11-27 22:47:33

### Fixed

- MO federal income tax deduction logic.

## [0.181.0] - 2022-11-27 18:39:07

### Added

- Add MO Pension and SS or SSD Deduction variable
- Add Public Pension Income variable

## [0.180.1] - 2022-11-26 05:21:06

### Fixed

- MA excess exemption logic.

## [0.180.0] - 2022-11-24 05:45:06

### Added

- Missouri tax rates for 2020 and 2021.

## [0.179.0] - 2022-11-23 16:11:34

### Added

- TAXSIM35 emulation parameter.
- TAXSIM35 emulation logic to PA income tax forgiveness calculations.
- Test of PA income tax calculations using TAXSIM35 emulation.

## [0.178.9] - 2022-11-23 00:34:40

### Changed

- Renamed `or_income_tax_after_refundable_credits` to `or_income_tax` for consistency with other state income tax variables.

## [0.178.8] - 2022-11-22 06:40:01

### Fixed

- Logic of pension income exclusion from PA AGI.

## [0.178.7] - 2022-11-22 00:54:01

### Fixed

- MA short-term capital gains taxation logic.

## [0.178.6] - 2022-11-19 23:04:41

### Fixed

- Incorrect calculation of taxable social security benefits.

## [0.178.5] - 2022-11-19 21:33:23

### Fixed

- MA income tax Part A AGI calculation.

## [0.178.4] - 2022-11-19 21:10:44

### Fixed

- Incorrect inclusion of tax-exempt pension income in US AGI.

## [0.178.3] - 2022-11-19 21:07:36

### Fixed

- Absence of non-refundable American Opportunity Credit calculation.

## [0.178.2] - 2022-11-19 21:01:42

### Fixed

- Inability of data tests to work without a policyengine_us package.

## [0.178.1] - 2022-11-19 20:54:31

### Fixed

- Calculation of dividend income from qualified and non-qualified.

## [0.178.0] - 2022-11-19 20:41:19

### Added

- Simple splitting of CPS income variables into PolicyEngine-US variables.

## [0.177.3] - 2022-11-15 05:45:33

### Added

- Maryland standard deduction documentation

## [0.177.2] - 2022-11-14 22:37:20

### Fixed

- Missing 2021 parameters for nontaxable income under PA income tax.

## [0.177.1] - 2022-11-14 20:57:48

### Fixed

- Missing 2021 NY supplemental income tax parameters.

## [0.177.0] - 2022-11-08 12:25:49

### Changed

- Made CTC formulas year-agnostic.

## [0.176.0] - 2022-10-29 03:44:55

### Added

- AMT parameters for 2020-2022.

## [0.175.0] - 2022-10-25 17:49:04

### Added

- IRS parameters for 2023 tax year.
- Some missing IRS parameters for 2020-2022 tax years.

## [0.174.2] - 2022-10-22 18:25:44

### Fixed

- Charts in documentation render.

## [0.174.1] - 2022-10-20 13:40:02

### Fixed

- GH actions now run on Python 3.9.

## [0.174.0] - 2022-10-20 13:13:35

### Changed

- Moved to PolicyEngine Core.

## [0.173.3] - 2022-10-17 23:08:54

### Fixed

- Bug in MD EITC where chlidless_max parameter was called instead of childless.max_amount.

## [0.173.2] - 2022-10-16 15:58:42

### Added

- Change logic for MO tax system to calculate AGI, qualified_health_insurance_premiums, taxable_income at person level.

## [0.173.1] - 2022-10-15 22:44:42

### Changed

- Text and PolicyEngine names for some OR and PA parameters.

## [0.173.0] - 2022-10-14 22:12:28

### Added

- Oregon tax after credits

## [0.172.0] - 2022-10-13 03:39:19

### Added

- Changed 2021 to 2020 in MD refundable/non-refundable tax credit parameters

## [0.171.0] - 2022-10-13 02:52:46

### Added

- Total US population.

## [0.170.0] - 2022-10-10 20:55:47

### Added

- California use tax.

## [0.169.0] - 2022-10-10 19:12:57

### Added

- Oregon federal tax liability income subtraction.

## [0.168.0] - 2022-10-08 19:33:26

### Added

- California Child and Dependent Care Expenses Credit.

## [0.167.0] - 2022-10-07 22:41:57

### Added

- Add MO state tax integration tests, illustrating different calculation methods.

## [0.166.0] - 2022-10-07 03:01:19

### Added

- Oregon taxable income deductions.

## [0.165.0] - 2022-10-03 22:56:42

### Added

- California mental health services tax

## [0.164.0] - 2022-10-03 18:29:29

### Added

- Maryland Child Alliance EITC abolition switches.

## [0.163.1] - 2022-09-27 22:17:57

### Fixed

- County selection now is vectorised, cutting runtimes by 20%.

## [0.163.0] - 2022-09-27 02:30:33

### Added

- Flat per-person UBI amount.

## [0.162.0] - 2022-09-21 20:07:25

### Added

- 2021 ASEC.

## [0.161.0] - 2022-09-21 01:52:55

### Added

- California income tax rates.

## [0.160.0] - 2022-09-20 17:04:16

### Added

- Oregon standard deduction.

## [0.159.1] - 2022-09-20 05:11:32

### Added

- Budgetary impacts of some NY and PA programs to documentation notebooks.

## [0.159.0] - 2022-09-20 02:29:55

### Added

- California tax exemptions

## [0.158.0] - 2022-09-18 16:29:13

### Added

- Federal poverty guideline-based basic income element.

### Changed

- Made all basic income variables tax unit-level.

## [0.157.0] - 2022-09-16 15:22:22

### Added

- PTC deduction switch for the UBI Center flat tax.

## [0.156.0] - 2022-09-16 03:02:08

### Added

- Add taxsim comparisons to MO state tax system.
- Add notebook documentation showcasing tax/tax and benefits systems.
- Disabled mo_property_tax_credit until output schedule can be modeled.

## [0.155.2] - 2022-09-16 00:15:33

### Added

- Federal income tax documentation page.

## [0.155.1] - 2022-09-14 12:41:59

### Fixed

- Basic income taxability interaction with other phase-outs.

## [0.155.0] - 2022-09-13 19:33:43

### Added

- Basic income taxability.

## [0.154.0] - 2022-09-13 05:13:03

### Added

- OR income tax before credits.

## [0.153.0] - 2022-09-12 22:24:35

### Added

- Add MO agi, subtractions (mo_qualified_health_insurance_premiums)
- Add MO taxable income and deductions
- Add variables required for MO Property Tax Credit demographic tests

## [0.152.0] - 2022-09-12 22:06:22

### Added

- Variable computing federal tax liability without SALT.

## [0.151.0] - 2022-09-10 00:00:24

### Added

- OR kicker credit.

## [0.150.0] - 2022-09-09 15:39:41

### Added

- Pennsylvania use tax

## [0.149.0] - 2022-09-07 23:07:57

### Added

- Oregon personal exemption credit.

## [0.148.0] - 2022-09-07 20:29:32

### Fixed

- Re-implemented NY supplemental tax to fix mistaken cliffs.

## [0.147.3] - 2022-09-06 15:31:51

### Added

- NY tax documentation page.
- NY documentation pages to table of contents.

## [0.147.2] - 2022-09-06 10:51:59

### Added

- NY tax-benefit page to the documentation.

### Fixed

- NY college tuition and CDCC credits added as refundable.

## [0.147.1] - 2022-09-05 18:14:55

### Fixed

- Use manual eligibility in basic income eligibility.

## [0.147.0] - 2022-09-05 16:50:53

### Added

- NY State income tax.

## [0.146.0] - 2022-09-04 19:15:21

### Added

- Historical parameters to NY college tuition credit.
- Year period to energy efficient home improvement credit parameters.

## [0.145.0] - 2022-09-04 19:09:21

### Added

- Calculations for the tax forgiveness rate in Pennsylvania

## [0.144.1] - 2022-09-04 06:22:00

### Changed

- Refer consistently to the new name, the "Energy Efficient Home Improvement Tax Credit".

## [0.144.0] - 2022-09-03 20:54:46

### Changed

- Made the electric vehicle credit under the Inflation Reduction Act into current policy.
- Revised text of IRA rebate and credit parameters and variables.

## [0.143.0] - 2022-09-03 09:33:08

### Added

- NY college tuition credit and itemized deduction.

## [0.142.0] - 2022-09-03 09:17:20

### Added

- NY real property tax credit.

## [0.141.0] - 2022-09-02 20:26:10

### Added

- Oregon EITC match.

## [0.140.0] - 2022-09-02 20:09:49

### Added

- NY CTC.

## [0.139.0] - 2022-09-02 14:29:45

### Added

- NY Supplemental EITC.

## [0.138.0] - 2022-09-02 13:00:55

### Added

- NY supplemental income tax.

## [0.137.0] - 2022-09-02 00:53:29

### Changed

- Apply residential efficiency and electrifaction rebates to perfromance based retrofit expenditures.

## [0.136.0] - 2022-09-01 11:46:59

### Added

- NY CDCC.

## [0.135.1] - 2022-09-01 00:47:34

### Fixed

- Breakdown format in basic income parameters.

## [0.135.0] - 2022-08-31 23:58:28

### Added

- AGI limit for basic income.
- Dollar-range basic income phase-out option.

## [0.134.0] - 2022-08-27 20:34:55

### Changed

- Apply energy efficient home improvement tax credits to post-rebate expenditures.

## [0.133.0] - 2022-08-27 17:41:38

### Changed

- Updated Residential Clean Energy Credit for the Inflation Reduction Act.

## [0.132.0] - 2022-08-25 00:48:25

### Added

- High Efficiency Electric Home Rebate Program.

## [0.131.0] - 2022-08-23 04:58:33

### Added

- Energy efficient home improvements credit post-Inflation Reduction Act.

## [0.130.0] - 2022-08-18 17:24:10

### Added

- Pennsylvania income tax before forgiveness.

## [0.129.2] - 2022-08-18 09:15:19

### Fixed

- Don't reduce CTC by more than the maximum in 2021.

## [0.129.1] - 2022-08-17 15:46:46

### Added

- 2022 value of EITC joint bonus for couples without children.

## [0.129.0] - 2022-08-17 05:44:08

### Added

- Nonbusiness energy property credit.

## [0.128.3] - 2022-08-13 01:27:00

### Changed

- Formatting improvements in documentation.

## [0.128.2] - 2022-08-12 17:54:09

### Fixed

- Use Mac version of taxsim.

## [0.128.1] - 2022-08-12 13:45:51

### Changed

- Adjust logic for Washington Working Families Tax Credit based on recent legislation.

## [0.128.0] - 2022-08-10 20:37:56

### Added

- SSTB business variable.

## [0.127.0] - 2022-08-10 12:48:17

### Added

- Taxable income deductions for NY State tax.

## [0.126.0] - 2022-08-10 12:47:25

### Added

- Logic pathway to NY income tax from income.

## [0.125.0] - 2022-08-09 16:00:40

### Added

- Residential energy efficient property credit.

## [0.124.1] - 2022-08-09 15:41:14

### Fixed

- A bug causing qualified dividends to not be counted as 'net capital gain'.

## [0.124.0] - 2022-08-09 13:21:28

### Fixed

- Refactored pension income to exclude IRA calculations.

## [0.123.0] - 2022-08-09 12:06:14

### Added

- NY AGI adjustments.

## [0.122.0] - 2022-08-09 11:08:16

### Added

- NY income tax before credits (without high-income adjustment).

## [0.121.2] - 2022-08-07 16:48:06

### Fixed

- Incorrect head of household capital gains thresholds.

## [0.121.1] - 2022-08-05 16:24:00

### Changed

- Bump openfisca-tools to 0.13.3.

## [0.121.0] - 2022-08-05 12:29:00

### Added

- Re-implementation of capital gains law.

## [0.120.0] - 2022-08-04 14:53:40

### Added

- California standard deduction.

## [0.119.1] - 2022-08-03 19:38:51

### Added

- Missing PolicyEngine metadata for electric vehicle variables and parameters.

## [0.119.0] - 2022-08-03 19:19:26

### Added

- Federal electric vehicle credits under current law and the Inflation Reduction Act.

## [0.118.0] - 2022-08-02 10:35:25

### Fixed

- Dividend logic correctly handles qualified/non-qualified dividends.

## [0.117.0] - 2022-07-29 15:32:28

### Added

- NY taxable income variable.

## [0.116.0] - 2022-07-26 16:06:49

### Added

- IRS capital gains parameters for FY20-22.

## [0.115.0] - 2022-07-25 23:07:53

### Added

- Indiana other taxes.

## [0.114.1] - 2022-07-25 20:46:29

### Changed

- Split Maryland tax rates and personal exemptions by each filing status.

## [0.114.0] - 2022-07-24 20:28:18

### Added

- IN adjusted gross income tax

## [0.113.0] - 2022-07-22 23:54:11

### Added

- California Young Child Tax Credit.

## [0.112.1] - 2022-07-22 23:39:14

### Fixed

- SNAP standard deductions and references.
- Count all non-shelter deductions in SNAP net income before shelter.

## [0.112.0] - 2022-07-22 20:16:52

### Added

- Performance improvements through partially-executed formulas from OpenFisca-Tools.

## [0.111.0] - 2022-07-22 15:07:46

### Added

- IN Add-Backs.

## [0.110.2] - 2022-07-22 10:11:10

### Added

- Test that parameter files do not contain tabs with informative error messages.

## [0.110.1] - 2022-07-22 08:25:43

### Changed

- Moved geographical Medicaid calculation parameters to an on-demand folder.

## [0.110.0] - 2022-07-21 19:28:21

### Added

- IN deductions.

## [0.109.1] - 2022-07-20 20:41:23

### Fixed

- Breakdown for two Maryland parameters.

## [0.109.0] - 2022-07-20 19:59:29

### Changed

- Separate MD standard deduction parameters by filing status.
- Add MD CTC to list of refundable credits.
- Add MD notebooks to documentation table of contents.

## [0.108.0] - 2022-07-20 11:58:26

### Added

- Caching of second-lowest silver plan cost in the CPS microdata.

## [0.107.0] - 2022-07-20 11:57:02

### Added

- MD income tax to State income tax.

## [0.106.0] - 2022-07-19 14:26:52

### Added

- Maryland Earned Income Tax Credit.
- Notebooks for Maryland tax programs.

## [0.105.0] - 2022-07-18 23:24:42

### Added

- Maryland Poverty Line Credit.

## [0.104.0] - 2022-07-18 22:14:59

### Added

- Maryland refundable and non-refundable CDCC.

## [0.103.1] - 2022-07-18 20:44:57

### Added

- MD CTC notebook

## [0.103.0] - 2022-07-18 02:56:11

### Added

- Non-qualified dividend income.

### Fixed

- Dividend income split into qualified and non-qualified correctly.

## [0.102.0] - 2022-07-18 02:28:29

### Added

- California renters tax credit

## [0.101.0] - 2022-07-17 21:38:27

### Added

- Net investment income tax and other taxes to tax before refundable credits.

## [0.100.2] - 2022-07-16 14:06:12

### Added

- Changelog entry file functionality.
- Linecheck dev dependency.

## [0.100.1] - 2022-07-16 12:30:48

### Fixed

- Click dependency limited to >=8.0.0.

## [0.100.0] - 2022-07-16 11:16:19

### Added

- MD local income tax rates.

## [0.99.1] - 2022-07-16 04:19:02

### Changed

- Change MA dependent care credit from a scale parameter to an amount/cap structure.

## [0.99.0] - 2022-07-16 03:04:11

### Added

- MD CTC

## [0.98.1] - 2022-07-15 21:50:01

### Fixed

- Avoid double-counting CDCC when it was refundable in 2021.

## [0.98.0] - 2022-07-15 18:49:51

### Added

- Maryland adjusted gross income, with the dependent care subtraction.

## [0.97.0] - 2022-07-15 07:47:31

### Added

- MD CDCC.
- Notebook for federal and MD CDCCs.

### Fixed

- Phase out federal CDCC in steps.

## [0.96.0] - 2022-07-15 07:04:51

### Added

- MD State income tax EITC.

## [0.95.0] - 2022-07-15 05:42:48

### Added

- MD Standard deduction

## [0.94.0] - 2022-07-14 14:33:19

### Added

- ZIP code random generation by population sizes.
- ZIP code -> county -> State mapping (~400kB).

## [0.93.0] - 2022-07-14 01:03:39

### Added

- MD aged, blind exemptions
- MD personal Exemptions
- MD income tax rates
- MD placeholders for deductions, md_agi

## [0.92.0] - 2022-07-12 15:03:47

### Added

- IN exemptions.

## [0.91.4] - 2022-07-12 11:00:29

### Added

- Validation against TAXSIM using the CPS tax unit set.
- Validation results on the documentation.

## [0.91.3] - 2022-07-11 05:30:45

### Fixed

- Includes TANF as a categorical eligibility program for free school meals.

## [0.91.2] - 2022-07-10 19:04:21

### Fixed

- Separate WA WFTC parameter labels.

## [0.91.1] - 2022-07-10 16:25:24

### Fixed

- Charitable deduction available for MA taxable income calculations.

## [0.91.0] - 2022-07-10 16:19:30

### Added

- Washington capital gains tax.

## [0.90.0] - 2022-07-10 16:05:38

### Added

- MA dependent care tax credit.

## [0.89.1] - 2022-07-10 10:45:23

### Changed

- Impute integer ages in CPS from 80 to 84.

## [0.89.0] - 2022-07-08 12:26:04

### Added

- MA COVID-19 Essential Employee Premium Pay Program.

## [0.88.2] - 2022-07-07 17:39:36

### Added

- Notebook for Massachusetts Senior Circuit Breaker Credit.

### Fixed

- Include non-tax-exempt Social Security benefits in income for Massachusetts Senior Circuit Breaker Credit income definition.

## [0.88.1] - 2022-07-07 17:09:07

### Fixed

- Add resource test to SSI State Supplement.

## [0.88.0] - 2022-07-07 07:15:06

### Added

- Washington Working Families Tax Credit.
- EITC AGI limit variable.

## [0.87.0] - 2022-07-06 20:08:08

### Added

- MO Income Tax before credits.
- Parameters for MO Tax Schedule.

## [0.86.1] - 2022-07-03 21:47:43

### Fixed

- Fixed the CTC formula in 2021 (only) to correctly apply the income-based reduction.

## [0.86.0] - 2022-07-02 06:09:09

### Added

- MA Senior Circuit Breaker credit.

## [0.85.3] - 2022-06-29 03:38:34

### Fixed

- AMT income formula now uses a legislative source.

## [0.85.2] - 2022-06-29 01:00:28

### Changed

- Tests now don't stop after the first failure.

## [0.85.1] - 2022-06-27 20:18:27

### Added

- Uprated parameters for the standard deduction additions in 2020 onwards.
- References for the RRC parameters.

## [0.85.0] - 2022-06-27 05:43:48

### Added

- Recovery Rebate Credit.

## [0.84.5] - 2022-06-27 03:00:42

### Fixed

- A bug causing excess MA Part B deductions to apply to Part A income.

## [0.84.4] - 2022-06-26 20:58:23

### Fixed

- EITC phase-out thresholds for filers with children corrected to be $10 larger for some years.

## [0.84.3] - 2022-06-26 05:11:41

### Fixed

- EITC parameters for childless tax units in 2021.

## [0.84.2] - 2022-06-25 23:09:20

### Fixed

- Bugs causing the Additional CTC amount to be too large.

## [0.84.1] - 2022-06-25 20:50:40

### Added

- Units for the ECPA variables.

## [0.84.0] - 2022-06-24 17:49:18

### Changed

- Add structure for Indiana AGI.

## [0.83.4] - 2022-06-23 05:01:22

### Changed

- Simplify SNAP deduction formulas.

## [0.83.3] - 2022-06-22 23:37:55

### Changed

- Move End Child Poverty Act credits from benefits to refundable credits.

## [0.83.2] - 2022-06-22 21:48:02

### Changed

- Shortened End Child Poverty Act parameter names.

## [0.83.1] - 2022-06-22 20:34:31

### Added

- Metadata for the standard and aged/blind deduction.

### Changed

- OpenFisca-Tools bumped to 0.12.0.

## [0.83.0] - 2022-06-22 19:28:43

### Added

- Filer and adult dependent credits for Rep Tlaib's End Child Poverty Act.

## [0.82.0] - 2022-06-22 17:42:20

### Added

- Metadata for the standard and aged/blind deduction.

## [0.81.5] - 2022-06-22 04:36:30

### Fixed

- Really last tab.

## [0.81.4] - 2022-06-22 04:17:18

### Fixed

- Last lingering tab.

## [0.81.3] - 2022-06-22 03:55:59

### Fixed

- Remove tab again.

## [0.81.2] - 2022-06-22 03:04:03

### Fixed

- Tabs in parameter files removed.

## [0.81.1] - 2022-06-22 01:51:51

### Fixed

- Bugs causing basic income to be NaN.

## [0.81.0] - 2022-06-21 23:47:14

### Added

- UT tax before credit
- UT tax rate

## [0.80.0] - 2022-06-21 23:38:30

### Added

- UT taxpayer credit.

## [0.79.0] - 2022-06-21 23:13:24

### Added

- UT taxpayer credit reduction.

## [0.78.0] - 2022-06-21 22:53:46

### Added

- UT total income.
- UT taxable income

## [0.77.0] - 2022-06-20 22:23:30

### Added

- UT taxpayer credit maximum.

## [0.76.1] - 2022-06-20 13:24:54

### Changed

- Reorganize tax credits to skip the refundable/non-refundable distinction.
- Reorganize parameters to layer under gov.

## [0.76.0] - 2022-06-19 16:59:40

### Added

- Basic income phase-out parameters, logic and testing.

## [0.75.2] - 2022-06-17 16:36:16

### Fixed

- Payroll taxable wages deduct pension contributions rather than adding them.
- Market income includes missing capital gains, farm, illicit and rental income.

## [0.75.1] - 2022-06-16 16:58:09

### Changed

- Replace `phaseout` with `phase_out` or `phase-out` in variables and text.
- Reorganize variables into their own files.

## [0.75.0] - 2022-06-16 16:28:07

### Added

- Basic income amounts for young children and young adults.
- Flat tax on AGI.

### Fixed

- Three-digit zipcodes are generated with a fixed seed.
- Housing subsidies correctly included in benefits.

## [0.74.2] - 2022-06-15 21:45:58

### Fixed

- A bug causing the CDCC to have negative relevant expenses.

## [0.74.1] - 2022-06-13 21:56:08

### Fixed

- Childcare expenses are now correctly loaded from the CPS.

## [0.74.0] - 2022-06-13 15:06:03

### Added

- New York State household credit.

## [0.73.2] - 2022-06-12 20:17:09

### Fixed

- Point `cdcc_refund` to `cdcc` not the deprecated `c33200`.

## [0.73.1] - 2022-06-10 13:24:12

### Fixed

- A bug causing itemisation logic to fail.

## [0.73.0] - 2022-06-09 03:20:13

### Added

- Housing assistance and dependent variables.

## [0.72.3] - 2022-06-08 10:45:48

### Changed

- Breakdowns always specified as a list.

## [0.72.2] - 2022-06-08 05:07:17

### Added

- Metadata for MA policy.

## [0.72.1] - 2022-06-07 20:27:48

### Fixed

- Deduct government retirement contributions from MA taxable income on a per-person basis.

## [0.72.0] - 2022-06-07 18:04:31

### Added

- New York State EITC.
- Longer history for the Massachusetts rental tax deduction.

## [0.71.2] - 2022-06-07 09:54:21

### Fixed

- Medicaid benefit value per state.

## [0.71.1] - 2022-06-06 16:15:48

### Changed

- Reorganized state documentation.

### Fixed

- Entered rent person-level in documentation to align with latest package update.

## [0.71.0] - 2022-06-06 13:50:33

### Added

- Massachusetts State income tax.

## [0.70.3] - 2022-06-02 17:03:08

### Fixed

- A bug causing UC- and SS-related MAGI to incorrectly overcount loss deductions.

## [0.70.2] - 2022-06-02 17:01:01

### Changed

- Applied new openfisca-tools helper function `index_` to speed up SLSPC calculations.

## [0.70.1] - 2022-06-02 16:51:48

### Fixed

- Fix EITC bug which applied the phase-out after, instead of before, the phase-in.

## [0.70.0] - 2022-06-02 11:44:25

### Changed

- Apply consistent CTC young child formula to all years.
- Move CTC variables into their own files and other minor refactoring.

### Fixed

- Limit excess of Social Security taxes over EITC for refundable CTC to taxpayers with a minimum number of children.

## [0.69.3] - 2022-06-02 03:24:39

### Added

- New `taxsim_tfica` variable for testing.

## [0.69.2] - 2022-06-01 05:49:06

### Fixed

- Typo in SSI notebook.

## [0.69.1] - 2022-06-01 04:50:12

### Added

- New `tax_unit_ssi` variable.
- Example of single parent with two disabled children in SSI documentation notebook.

### Fixed

- Zeroed out `premium_tax_credit` in Massachusetts example notebook.

## [0.69.0] - 2022-05-31 17:31:13

### Added

- SSI deeming rules.

## [0.68.1] - 2022-05-30 22:40:36

### Fixed

- A bug causing the CDCC to not cap at the two-child childcare max expenses.

## [0.68.0] - 2022-05-28 06:59:45

### Added

- EITC parameters for 2017 and 2018.

## [0.67.0] - 2022-05-26 14:10:48

### Added

- CDCC integration tests.

### Changed

- Re-implemented CDCC according to the U.S. code.

## [0.66.1] - 2022-05-24 15:20:46

### Added

- WIC by earnings example in docs.

### Fixed

- Made WIC categorical eligibility person-level and more accurate.
- Pointed TANF maximum benefit variable to the correct parameter.
- Bug preventing tax_unit_childcare_expenses from being calculated.

## [0.66.0] - 2022-05-19 12:47:08

### Added

- MaritalUnit entity.
- Massachusetts state supplement.

## [0.65.0] - 2022-05-19 11:54:27

### Added

- WIC takeup and nutritional risk imputations.

## [0.64.1] - 2022-05-17 22:49:48

### Fixed

- Corrected EITC phase-out start values for 2020 and 2021.

## [0.64.0] - 2022-05-16 20:12:47

### Changed

- Refactored (references, simplifications and reorganisation) AGI -> taxable income code.

## [0.63.0] - 2022-05-16 12:11:08

### Added

- Estimated Medicaid benefit value.
- Aged/blind/disabled asset and income limits.

## [0.62.3] - 2022-05-11 23:19:04

### Fixed

- Remove bad import causing failure on some headless configurations.

## [0.62.2] - 2022-05-11 17:41:12

### Changed

- Label state income tax consistently with federal.

## [0.62.1] - 2022-05-11 15:14:12

### Fixed

- Moved lingering state income tax deduction files into variables/gov.

## [0.62.0] - 2022-05-11 14:17:28

### Added

- List of fully implemented programs at the US and state level.

## [0.61.0] - 2022-05-10 17:57:30

### Added

- TANF from CPS data.
- Female variable.
- Variable for number of own children in household.

## [0.60.0] - 2022-05-10 13:57:16

### Added

- Medicaid eligibility for 50 states.

## [0.59.0] - 2022-05-08 19:55:20

### Added

- TAXSIM integration tests for AGI.

### Changed

- TAXSIM variables renamed to contain `taxsim_` prefix.

## [0.58.1] - 2022-05-05 21:54:08

### Fixed

- Bug causing the system to fail to load on Colab.

## [0.58.0] - 2022-05-05 17:25:36

### Added

- Metadata and verbose variable names for IRS computation up to AGI.

## [0.57.1] - 2022-05-05 06:07:31

### Changed

- CO SNAP BBCE net income limit set to true.
- Cite official source for SNAP emergency allotment amount.

## [0.57.0] - 2022-05-04 19:44:35

### Added

- SSI notebook.
- SSI example to MA notebook.
- MA state tax exemptions for aged and blind people.
- Unit tests for state tax exemptions.

## [0.56.0] - 2022-05-03 16:41:49

### Added

- SNAP parameters by state from snapscreener.com.

## [0.55.0] - 2022-05-02 17:50:11

### Added

- TAXSIM tests for taxable SS and UI.

## [0.54.1] - 2022-05-02 06:38:45

### Fixed

- Specify documentation colors without policyengine package.

## [0.54.0] - 2022-05-02 05:24:28

### Changed

- Tied SALT deduction to state income tax.
- Improved charts in Massachusetts notebook.

## [0.53.0] - 2022-05-01 23:08:30

### Added

- Script to generate integration tests from TAXSIM.
- TAXSIM integration tests for the EITC.

## [0.52.0] - 2022-05-01 21:21:19

### Added

- Formulas for xtot, num, blind_head, blind_spouse, age_head, and age_spouse.
- Unit tests for some existing formulas.

### Changed

- Classify single person with dependents as head of household, not single.
- Split tax unit variables into their own files.
- Rename `marital_status` and `mars` to `filing_status`.

## [0.51.1] - 2022-05-01 20:21:24

### Added

- Notebook showing total net income and marginal tax rate charts for Massachusetts residents.

## [0.51.0] - 2022-05-01 14:45:31

### Added

- Empty variables for state and local sales tax, and local income tax.
- Logic for the SALT deduction to choose the greater of state and local income tax or state and local sales tax.
- Massachusetts SNAP parameters.

## [0.50.0] - 2022-04-30 22:16:10

### Added

- Massachusetts state income tax.
- EITC documentation notebook.

## [0.49.1] - 2022-04-22 13:39:09

### Added

- URL from which to download the latest CPS dataset (skipping generation)

## [0.49.0] - 2022-04-21 20:42:35

### Added

- Basic income now included in SPM unit benefits.

## [0.48.0] - 2022-04-21 14:15:27

### Added

- SPM unit income decile.
- SPM unit OECD equivalisation.

### Fixed

- Basic income variable for adults and seniors.

## [0.47.0] - 2022-04-19 15:52:56

### Added

- Per-vehicle payment (California)

## [0.46.1] - 2022-04-19 13:04:12

### Fixed

- Bug preventing the package from publishing on PyPI.

## [0.46.0] - 2022-04-19 10:22:36

### Added

- American Community Survey input.

## [0.45.2] - 2022-04-15 18:10:27

### Added

- Unit tests for age variables.

### Fixed

- Tax unit head and spouse flag logic.

## [0.45.1] - 2022-04-15 14:23:11

### Added

- Legislative references for CDCC parameters.

### Fixed

- CDCC uses maximum dependent parameter.

## [0.45.0] - 2022-04-14 08:19:40

### Added

- Microdata now handled entirely within PolicyEngine US.

## [0.44.0] - 2022-04-13 12:58:29

### Added

- Capped non-refundable credits variable.
- Shortened labels for tax variables.

## [0.43.1] - 2022-04-12 18:38:49

### Fixed

- Refundable CTC formula works properly when phase-in rate increased (comments added).

## [0.43.0] - 2022-04-07 06:08:18

### Added

- More recent Social Security payroll tax cap parameter values.
- Separate parameters for employer payroll taxes and self-employment taxes.
- Parameter for self-employment net earnings disregard.
- Unit tests and legislative references for payroll and self-employment tax variables.

### Changed

- Reorganized payroll and self-employment tax parameters and variables.
- Replaced large parameters with infinity and made number formatting consistent.

## [0.42.1] - 2022-04-06 10:35:14

### Fixed

- Point TANF parameter to state instead of region.

## [0.42.0] - 2022-04-05 19:04:10

### Added

- HUD adjusted income and dependent variables and logic.

## [0.41.2] - 2022-03-30 18:53:00

### Added

- Added full-time college student variable.

## [0.41.1] - 2022-03-30 13:12:44

### Added

- Parameter metadata for tax credits and payroll taxes.

## [0.41.0] - 2022-03-30 11:46:11

### Added

- CDCC parameters for eligibility and metadata.

### Fixed

- A bug where the CDCC would phase down too quickly.

## [0.40.0] - 2022-03-30 01:17:38

### Added

- Net income limits for SNAP BBCE (TANF) program.
- Legislative references for SNAP income limits.

## [0.39.0] - 2022-03-28 11:34:53

### Changed

- Added `is_eitc_qualifying_child` variable to improve EITC child logic.
- Split `is_in_school` into `is_in_k12_school` and `is_full_time_student`.

## [0.38.2] - 2022-03-28 10:55:27

### Fixed

- Versioning action didn't update `pyproject.toml`.

## [0.38.1] - 2022-03-28 10:40:42

### Added

- Page on TANF to documentation.

## [0.38.0] - 2022-03-27 18:49:02

### Changed

- Added multiple parameters for California's TANF system.
- Refactored the TANF structure for easier implementation of other state TANF programs.

## [0.37.9] - 2022-03-16 21:22:44

### Fixed

- Push action on GitHub correctly publishes.

## [0.37.8] - 2022-03-16 21:22:44

### Changed

- Tax folder re-organised to improve modularity.

### Fixed

- A bug in AMT calculations.

## [0.37.7] - 2022-03-16 20:29:58

### Fixed

- Push action on GitHub correctly publishes.

## [0.37.6] - 2022-03-13 00:00:00

### Fixed

- EITC uses the correct phase-in rate.

## [0.37.5] - 2022-03-11 00:00:00

### Added

- February 2022 chained CPI-U.

### Changed

- Simplified WIC uprating.

## [0.37.4] - 2022-03-09 00:00:00

### Changed

- IRS-published uprated income tax parameters for 2019-22.

## [0.37.3] - 2022-03-08 00:00:00

### Changed

- `is_married` moved from person-level to family-level, with a formula added.

## [0.37.2] - 2022-03-07 00:00:01

### Added

- `spm_unit_weight` variable.

### Fixed

- SNAP now uses the additional amounts where main rates are not available.

## [0.37.1] - 2022-03-07 00:00:00

### Changed

- Point `e02400` to `social_security` (for PolicyEngine).

## [0.37.0] - 2022-03-05 00:00:00

### Added

- SNAP aggregate benefits and participation.

## [0.36.1] - 2022-03-04 00:00:01

### Changed

- Adjust variable labels for consistency.

## [0.36.0] - 2022-03-04 00:00:00

### Added

- Supplemental Security Income for individuals.
- Social Security input variables, counted as unearned income for several programs.

## [0.35.3] - 2022-02-28 00:00:00

### Added

- Code coverage badge to README.md.
- Reminder for pull requests to run `make format && make documentation`.
- CPI-uprated values for WIC average payments.

### Changed

- Child Tax Credit names renamed to `ctc`.
- Child and Dependent Care Credit names renamed to `cdcc`.

### Fixed

- EITC maximum age in 2021 changed from 125 to infinity.

## [0.35.2] - 2022-02-27 00:00:00

### Fixed

- Subtract Lifeline from broadband cost before calculating ACP and EBB.

## [0.35.1] - 2022-02-21 00:00:03

### Changed

- Edited labels for ACP and SNAP normal allotment.

## [0.35.0] - 2022-02-21 00:00:02

### Added

- Rural Tribal supplement for Lifeline.

### Changed

- Restructure ACP and EBB Tribal amounts to work with PolicyEngine.

## [0.34.0] - 2022-02-21 00:00:01

### Added

- Affordable Connectivity Program.

### Changed

- Split school meal subsidies into free and reduced-price.

## [0.33.0] - 2022-02-21 00:00:00

### Added

- Uprated tax parameters for federal income tax.

## [0.32.6] - 2022-02-16 00:00:00

### Changed

- OpenFisca-Tools constraint widened to the current major version.

## [0.32.5] - 2022-02-13 00:00:00

### Added

- Chained CPI-U (monthly and August-only) parameters.
- Metadata for SNAP max allotment.

## [0.32.4] - 2022-02-10 00:00:00

### Added

- Categorical breakdown metadata infrastructure from OpenFisca-Tools.

## [0.32.3] - 2022-02-09 00:00:04

### Fixed

- Remove guaranteed income / cash assistance from benefits.

## [0.32.2] - 2022-02-09 00:00:03

### Fixed

- Specify WIC's unit as USD.

## [0.32.1] - 2022-02-09 00:00:02

### Fixed

- Change WIC display name from `WIC benefit value` to `WIC`.

## [0.32.0] - 2022-02-09 00:00:01

### Added

- WIC program.

### Fixed

- Include guaranteed income / cash assistance in market income.

## [0.31.0] - 2022-02-09 00:00:00

### Added

- Income limits for 5 Maryland Medicaid coverage groups.

## [0.30.3] - 2022-02-08 00:00:02

### Fixed

- Add Lifeline notebook to table of contents.

## [0.30.2] - 2022-02-08 00:00:01

### Added

- PolicyEngine metadata and notebook for Lifeline program.
- Formula for `irs_gross_income`, which Lifeline uses to calculate income-based eligibility.

## [0.30.1] - 2022-02-08 00:00:00

### Fixed

- EITC logic and parameters for non-3-child tax units.

## [0.30.0] - 2022-02-07 00:00:01

### Added

- Guaranteed income / cash assistance pilot income variable. This counts as unearned income for SNAP, uncounted for taxes and other benefits.

## [0.29.0] - 2022-02-07 00:00:00

### Added

- California Clean Vehicle Rebate Project.

## [0.28.0] - 2022-02-06 00:00:01

### Added

- SNAP emergency allotments for California.
- SNAP unearned income example in JupyterBook docs.

## [0.27.2] - 2022-02-06 00:00:00

### Added

- Added formula for TANF variable `continuous_tanf_eligibility`
- Added integration test for continuous TANF eligibility to `integration.yaml`

## [0.27.1] - 2022-02-02 00:00:00

### Added

- Metadata and variable aliases for key tax variables.
- Employment, self-employment, interest and dividend income as inputs to tax logic.

## [0.27.0] - 2022-01-28 00:00:00

### Added

- Child Tax Credit (and historical policy).
- Non-refundable and refundable credit handling in tax logic.
- Metadata for education credits and the EITC.

### Fixed

- Bugs in head/spouse detection and nonrefundable credits.

## [0.26.0] - 2022-01-25 00:00:00

### Added

- Categorical eligibility to school meal subsidies.
- Documentation notebook on school meal subsidies.
- Parameterized income sources for school meal subsidies.

### Changed

- Count school meal subsidies by school enrollment rather than age.
- Remove `spm_unit_` prefix from school meal variables.

## [0.25.0] - 2022-01-17 00:00:02

### Added

- Child Tax Credit (including adult dependents) parameters, logic and tests.

## [0.24.1] - 2022-01-17 00:00:01

### Changed

- Add metadata for variables and parameters used in SNAP calculations.
- Renames two parameters involved in SNAP deductions from `threshold` to `disregard`.

## [0.24.0] - 2022-01-17 00:00:00

### Added

- Logic for SNAP excess medical deduction and dependent care deduction.
- Limit SNAP earned income deduction to earned income.
- Jupyter Book documentation on SNAP.
- Updated SNAP parameters.
- Empty variables for calculating SNAP: `employment_income`, `self_employment_income`, `dividend_income`, `interest_income`, `childcare_expenses`, and `medical_out_of_pocket_expenses`.

### Changed

- Significant refactoring of SNAP code.
- Use openfisca-tools for `add` and `aggr` functions, and pass lists of variables to these function.
- Rename min/max SNAP benefit parameters and variables to use `allotment`.

## [0.23.1] - 2022-01-15 00:00:01

### Fixed

- Added links to version tag diffs in changelog.

## [0.23.0] - 2022-01-15 00:00:00

### Fixed

- Update CCDF subsidy formula.

## [0.22.0] - 2022-01-14 00:00:02

### Added

- Formula for SSI based on eligibility and amount if eligible.

## [0.21.0] - 2022-01-14 00:00:01

### Added

- Add CCDF copay formula.

## [0.20.2] - 2022-01-14 00:00:00

### Added

- Metadata for SNAP eligibility parameters.

### Fixed

- Parameter misname in SNAP formula.

## [0.20.1] - 2022-01-12 00:00:00

### Fixed

- Test runner failed to test string values.

## [0.20.0] - 2022-01-09 00:00:00

### Added

- Formula for initial TANF eligibility.
- Two new variables: `tanf_gross_earned_income` and `tanf_gross_unearned_income`.
- Variable & parameter for `initial_employment_deduction`.
- Integration tests for TANF cash aid from TANF IL website.

### Changed

- `tanf_countable_income` now includes unearned income and earned income deduction.

## [0.19.3] - 2022-01-08 00:00:01

### Added

- Units to all tax variables.

### Changed

- Adds one line between tests in yaml files.
- Use consistent imports in variable Python files.

## [0.19.2] - 2022-01-08 00:00:00

### Changed

- Removes the `u` prefix from all variable label strings.

## [0.19.1] - 2022-01-07 00:00:00

### Added

- Formulas for `childcare_hours_per_week` and `spm_unit_size`.
- Unit tests and units for some variables.

### Changed

- Reorganized variables.

## [0.19.0] - 2022-01-06 00:00:02

### Added

- Update child care market rate to annual.

## [0.18.0] - 2022-01-06 00:00:01

### Added

- Total child care market rate.

## [0.17.1] - 2022-01-06 00:00:00

### Changed

- Use USDA elderly and disabled definitions in SNAP calculations.

## [0.17.0] - 2022-01-04 00:00:00

### Added

- Categorical eligibility for SNAP, including broad-based categorical eligibility via low-cost TANF programs that effectively extend SNAP's asset and income limits.

### Changed

- Refactored SNAP code.

## [0.16.0] - 2022-01-03 00:00:02

### Added

- CCDF subsidy top-level logic

## [0.15.0] - 2022-01-03 00:00:01

### Added

- Federal SNAP asset tests logic

## [0.14.0] - 2022-01-03 00:00:00

### Added

- SNAP eligibility based on federal net and gross income limits.
- Unit and integration tests for SNAP variables.

## [0.13.0] - 2021-12-31 00:00:00

### Added

- Formula for Medicaid person type, based on age and dependents.
- Variable for whether a person meets their Medicaid income eligibility requirement.

## [0.12.0] - 2021-12-30 00:00:01

### Added

- Elderly and Disabled (tax) Credit.

## [0.11.0] - 2021-12-30 00:00:00

### Added

- American Opportunity (tax) Credit.
- Lifetime Learning (tax) Credit.

## [0.10.0] - 2021-12-28 00:00:04

### Added

- Income-to-SMI (state median income) ratio.

## [0.9.0] - 2021-12-28 00:00:03

### Added

- Social Security taxation logic.

## [0.8.0] - 2021-12-28 00:00:02

### Added

- Minimum benefit logic for SNAP.

## [0.7.0] - 2021-12-28 00:00:01

### Added

- Gains Tax (capital gains treatment) logic and parameters.

## [0.6.0] - 2021-12-28 00:00:00

### Added

- Alternative Minimum Tax (AMT) income and liability logic.
- Development tools for auto-generating unit tests for Tax-Calculator functions.

## [0.5.0] - 2021-12-27 00:00:00

### Added

- Medicaid income thresholds for California.

## [0.4.0] - 2021-12-26 00:00:00

### Added

- TANF eligibility, broken down into demographic and financial variables, with financial separated by current enrollment in program.
- Demographic TANF eligibility per IL rules.

## [0.3.1] - 2021-12-25 00:00:03

### Added

- Automated tests.

## [0.3.0] - 2021-12-25 00:00:02

### Added

- Lifeline benefit.

## [0.2.0] - 2021-12-25 00:00:01

### Added

- Tax variables, some benefit variables.

## [0.1.0] - 2021-12-25 00:00:00

### Added

- Prototype with some tax implementations.

## [0.0.1] - 2021-06-28 00:00:00

### Added

- First prototype version with a standard deduction variable.



[1.586.2]: https://github.com/PolicyEngine/policyengine-us/compare/1.586.1...1.586.2
[1.586.1]: https://github.com/PolicyEngine/policyengine-us/compare/1.586.0...1.586.1
[1.586.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.585.0...1.586.0
[1.585.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.584.0...1.585.0
[1.584.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.583.0...1.584.0
[1.583.0]: https://github.com/PolicyEngine/policyengine-us/compare/1.582.1...1.583.0
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